1. Short title This Act may be cited as the Investing in Your Family's Future Act . 2. Treatment of child care payments as elective deferrals for purposes of matching contributions (a) In general Subparagraph (A) of section 401(m)(4) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and , and by adding at the end the following new clause: (iii) subject to the requirements of paragraph (13), any employer contribution made to a defined contribution plan on behalf of an employee on account of a qualified child care payment. . (b) Qualified child care payment Paragraph (4) of section 401(m) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Qualified child care payment The term qualified child care payment means any payment by an employee of employment-related expenses (within the meaning of section 21(b)(2)), but only to the extent such payments in the aggregate for the year do not exceed an amount equal to (i) the limitation applicable under section 402(g) for the year (or, if lesser, the employee’s compensation (as defined in section 415(c)(3)) for the year), reduced by (ii) the elective deferrals made by the employee for such year. . (c) Matching contributions for qualified child care payments Subsection (m) of section 401 of the Internal Revenue Code of 1986 is amended by redesignating paragraph (13) as paragraph (14), and by inserting after paragraph (12) the following new paragraph: (13) Matching contributions for qualified child care payments (A) In general For purposes of paragraph (4)(A)(iii), an employer contribution made to a defined contribution plan on account of a qualified child care payment shall be treated as a matching contribution for purposes of this title if— (i) the plan provides matching contributions on account of elective deferrals at the same rate as contributions on account of qualified child care payments, (ii) the plan provides