due from a credit provision referred to in subsection (b)(2) of such section. (4) Coordination with government grants The qualified employee dependent care expenses taken into account under this section by any employer shall be reduced by any amounts provided by any Federal, State, or local government for purposes of making or reimbursing such expenses. (c) Qualified employee dependent care expenses For purposes of this section— (1) In general 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— (A) such amount is dependent care assistance (as defined in section 129(e)(1) of the Internal Revenue Code of 1986)