follows: (A) Child care services. (B) Elder care services. (C) Services similar to the services described in subparagraph (A) or subparagraph (B) which are provided on behalf of any dependent who is a qualifying relative under section 152 of the Internal Revenue Code of 1986. (D) Health insurance premiums. . (b) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.