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 Paragraph (2) of section 21(a) 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 Subsection (c) of section 21 of the Internal Revenue Code of 1986 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 Paragraph (2) of section 21(e) of the Internal Revenue Code of 1986 is amended to read as follows: (2) Married couples filing separate returns (A) In general In the case of married individuals who do not file a joint return for the taxable year— (i) the applicable percentage under subsection (a)(2) and the number of qualifying individuals and aggregate amount excludable under section 129 for purposes of subsection (c) shall be determined with respect to each such individual as if the individual had filed a joint return with the individual's spouse, and (ii) the aggregate amount of the credits allowed under this section for such taxable year with respect to both spouses shall not exceed the amount which would have been allowed under this section if the individuals had filed a joint return. (B) Regulations The Secretary shall prescribe such regulations or other guidance as is necessary to carry out the purposes of this subsection. . (d) Adjustment for inflation Section 21 of the Internal Revenue Code of 1986 is amended— (1) by redesignating subsection (f) as subsection (g)