of caring for himself or herself. (2) Employment-related expenses The term employment-related expenses has the meaning given such term by section 21(b)(2), applied as if the terms qualifying child and qualifying children , within the meaning of this section, were substituted for the terms qualifying individual and qualifying individuals , respectively. (3) Special rules Rules similar to the rules of paragraphs (1), (2), (3), (4), (5), (6), (9), and (10) of section 21(e) shall apply. (d) Denial of double benefit (1) In general No deduction shall be allowed under this section for any expense with respect to which a credit is claimed by the taxpayer under section 21. (2) Coordination rule For coordination with a dependent care assistance program, see section 129(e)(7). . (b) Deduction Allowed Above-the-Line Subsection (a) of section 62 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (21) the following new paragraph: (22) Child care deduction The deduction allowed by section 224. . (c) Conforming amendment Subsection (e) of section 213 of the Internal Revenue Code of 1986 is amended by inserting , or as a deduction under section 224, after section 21 . (d) Clerical amendment The table of sections for part VII of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking the item relating to section 224 and by inserting the following new items: Sec. 224. Child care deduction. Sec. 225. Cross reference. . (e) Effective date The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2016.