such expenses. (c) Qualified employee dependent care expenses For purposes of this section, the term qualified employee dependent care expenses means any amount paid to or for the benefit of an employee in the employment of the employer if— (1) such amount is dependent care assistance (as defined in section 129(e)(1) of the Internal Revenue Code of 1986), and (2) the employer elects (at such time and in such manner as the Secretary may provide) to treat such amount as a qualified employee dependent care expense. (d) Special rules