; and (2) for purposes of paragraph (4)(C) of section 3 of the Statutory Pay-As-You-Go Act of 2010 as being included in an appropriation Act. This division may be cited as the Emergency Child Care Support Appropriations Act, 2020 . B Worker Access to Child and Family Care 401. Short Title This division may be cited as the Worker Access to Child and Family Care Act . 402. Refundability and enhancement of child and dependent care tax credit (a) Treatment of credit as refundable Section 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Treatment of credit as refundable In the case of an individual other than a nonresident alien, the credit allowed under subsection (a) shall be treated as a credit allowed under subpart C (and not allowed under this subpart). . (b) Increase in applicable percentage Section 21(a)(2) of such Code is amended— (1) by striking 35 percent and inserting 50 percent , and (2) by striking $15,000 and inserting $120,000 . (c) Increase in dollar limit on amount creditable Section 21(c) of such Code is amended— (1) by striking $3,000 in paragraph (1) and inserting $6,000 , and (2) by striking $6,000 in paragraph (2) and inserting twice the amount in effect under paragraph (1) . (d) Inflation adjustment Section 21(e) of such Code is amended by adding at the end the following new paragraph: (11) Inflation adjustment In the case of any taxable year beginning after December 31, 2020, the $120,000 amount in subsection (a)(2) and the $6,000 amount in subsection (c)(1) shall each be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2019 for 2016 in subparagraph (A)(ii) thereof. If any increase determined under this paragraph is not a multiple of $100, such increase shall be rounded to the next highest multiple of $100. . (e) Conforming amendment Section 1324(b)(2) of title 31,