1. Short title This Act may be cited as the Child and Dependent Care Tax Credit Enhancement Act of 2019 . 2. Enhancement of Child and Dependent Care Tax Credit (a) In general Section 21(a)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (2) Applicable percentage For purposes of paragraph (1), the term applicable percentage means 50 percent reduced (but not below 20 percent) by 1 percentage point for each $2,000 (or fraction thereof) by which the taxpayer’s adjusted gross income for the taxable year exceeds $120,000. . (b) Increase in dollar limit on amount creditable Section 21(c) of such Code is amended— (1) in paragraph (1), by striking $3,000 and inserting $6,000 , and (2) in paragraph (2), by striking $6,000 and inserting $12,000 . (c) Special rule for married couples filing separate returns Section 21(e)(2) of such Code is amended to read as follows: (2) Married couples filing separate returns (A) In general In the case of a married individual who files a separate return for a taxable year— (i) the limits under subsections (a) and (c) shall be applied to the individual and the individual’s spouse as if they had filed a joint return, and (ii) the aggregate amount of the credit allowed under this section for such taxable year to both spouses shall not exceed the amount that would have been allowed if the spouses had filed a joint return. (B) Regulations The Secretary shall prescribed such regulations or other guidance as is necessary to carry out the purposes of this subsection. . (d) Adjustment for inflation Section 21 of such Code is amended— (1) by redesignating subsection (f) as subsection (g), and (2) by inserting after subsection (e) the following new subsection: (f) Inflation adjustment (1) In general In the case of a calendar year beginning after 2020, the $120,000 amount in paragraph (2) of subsection (a) and the dollar amounts in subsection (c) shall each be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined