of section 129(d), or (2) the amount of contributions to such dependent care assistance program elected by such employees under a cafeteria plan of the employer to which section 125 applies. (b) Limitation The credit allowed under subsection (a) for any taxable year with respect to any employee shall not exceed $1,000. (c) Definitions Any term used in this section which is used in section 129 shall have the meaning given such term under section 129. . (b) Conforming amendments (1) Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following new paragraph: (37) the employer dependent care assistance matching contribution credit determined under section 45S(a). . (2) The table of sections for subpart D 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 45R the following new item: Sec. 45S. Credit for employer dependent care assistance program matching contributions. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.