subsection (a) for any amount with respect to which a credit is allowed under section 21. (f) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section. . (b) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 25D the following new item: Sec. 25E. Expenses for eldercare. . (c) Conforming amendments (1) Section 213(e) of the Internal Revenue Code of 1986 is amended— (A) by inserting or section 25E after section 21 , and (B) by inserting and elders after certain dependents in the heading. (2) Section 6213(g)(2) of such Code is amended— (A) by inserting , section 25E (relating to expenses for care of elders), after (relating to expenses for household and dependent care services necessary for gainful employment) in subparagraph (H), and (B) by inserting , 25E after 24 in subparagraph (L). (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.