1. Short title This Act may be cited as the COVID–19 Youth Sports and Working Families Relief Act . 2. Modification of child and dependent care tax credit (a) Allowance of expenses for youth physical activities Section 21(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and , and by inserting after clause (ii) the following: (iii) expenses for youth physical activities (within the meaning of section 223(d)(5)). . (b) Exception to camp rule Section 21(b)(2)(A) of such Code (as amended by subsection (a)) is amended by striking Such term and inserting Except as provided by clause (iii), such term . (c) Dollar limitations Section 221(c) of such Code is amended to read as follows: (c) Dollar limit on amount creditable The amount of the employment-related expenses incurred during any taxable year which may be taken into account under subsection (a) shall not exceed— (1) if there is 1 qualifying individual with respect to the taxpayer for such taxable year, the sum of— (A) $3,000 of so much of employment-related expenses as are described in clauses (i) and (ii) of subsection (b)(2)(A), and (B) $6,000 of so much of employment-related expenses as are described in clause (iii) of subsection (b)(2)(A), or (2) if there are 2 or more qualifying individuals with respect to the taxpayer for such taxable year, the sum of— (A) $6,000 of so much of employment-related expenses as are described in clauses (i) and (ii) of subsection (b)(2)(A), and (B) $12,000 of so much of employment-related expenses as are described in clause (iii) of subsection (b)(2)(A). The amounts determined under subparagraphs (A) and (B) of paragraph (1) or (2) (whichever is applicable) shall each be reduced by the aggregate amount for the same categories of expenses excludable from gross income under section 129 for the taxable year. . (d) Refundable Section 21(e) of such Code is amended by adding at the end the following: (11) Credit refundable