; or (2) to whom a credit would be allowed against taxes imposed by a possession which does not have a mirror code tax system if the provisions of section 21 of such Code had been in effect in such possession for such taxable year. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 302. Increase in exclusion for employer-provided dependent care assistance (a) In general Section 129(a)(2) is amended by adding at the end the following new subparagraph: (D) Special rule for 2020 and 2021 In the case of any taxable year beginning in 2020 or 2021— (i) In general Subparagraph (A) shall be applied be substituting $10,500 (half such dollar amount for $5,000 ($2,500 . (ii) Inflation adjustment In the case of any taxable year beginning after 2020, the $10,500 amount in clause (i) shall be increased by an amount equal to— (I) such dollar amount, multiplied by (II) 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. Any increase determined under the preceding sentence which is not a multiple of $50, shall be rounded to the nearest multiple of $50. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2019. IV Certain Fringe Benefit Expenses 401. Repeal of inclusion of certain fringe benefit expenses in unrelated business taxable income (a) In general Section 512(a) is amended by striking paragraph (7). (b) Effective date The amendment made by this subsection shall take effect as if included in the amendments made by section 13703 of Public Law 115–97 .