II 116th CONGRESS 1st Session S. 749 IN THE SENATE OF THE UNITED STATES March 12, 2019 Mr. King (for himself, Mr. Burr , Ms. Collins , Ms. Sinema , and Ms. Rosen ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to increase and make fully refundable the Child and Dependent Care Tax Credit, to increase the maximum amount excludable from gross income for employer-provided dependent care assistance, and for other purposes.