I 116th CONGRESS 2d Session H. R. 5837 IN THE HOUSE OF REPRESENTATIVES February 10, 2020 Mrs. Wagner (for herself and Mr. Jeffries ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to permit treatment of child care payments as elective deferrals for purposes of employer matching contributions, and for other purposes.