be reduced by the aggregate amount for the same categories of expenses excludable from gross income under section 129 for the taxable year. . (d) Refundable Section 21(e) of such Code is amended by adding at the end the following: (11) Credit refundable for 2020 In the case of a taxable year beginning in calendar year 2020, the credit allowed under subsection (a) (determined without regard to this paragraph and section 26(a)) shall be treated as a credit allowable under subpart C (and not allowed under subsection (a)). . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 3. Increase in dollar amount of election for dependent care flexible spending arrangements (a) In general Section 125 of the Internal Revenue Code of 1986 is amended by redesignating subsections (k) and (l) as subsections (l) and (m) and inserting after subsection (j) the following: (k) Limitation on dependent care flexible spending arrangements (1) In general For purposes of this section, if a benefit is provided under a cafeteria plan through employer contributions to a dependent care flexible spending arrangement, such benefit shall not be treated as a qualified benefit unless the cafeteria plan provides that an employee may not elect for any taxable year to have salary reduction contributions in excess of $10,000 made to such arrangement for each dependent under such arrangement. (2) Single parent In the case that the employee is an individual who is not married as of the beginning of the taxable year for which the employee elects to participate in the arrangement, paragraph (1) shall be applied by substituting $12,000 for $10,000 . . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 4. Youth physical activities (a) Health savings accounts Section 223(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (5) Youth physical activities For purposes of this section, the term