period for which there are 1 or more qualifying individuals with respect to the taxpayer: (I) expenses for household services, and (II) expenses for the care of a qualifying individual. Such term shall not include any amount paid for services outside the taxpayer’s household at a camp where the qualifying individual stays overnight. (ii) Qualifying individual The term qualifying individual has the meaning given such term in section 21(b)(1). (iii) Exception, dependent care centers Rules similar to the rules of subparagraphs (B), (C), and (D) of section 21(b)(2) shall apply, except the term child and dependent care expenses shall be substituted for the term employment-related expenses each place it appears in such subparagraphs. (E) Child and dependent care expenses only qualified expenses when claimed by eligible student Amounts paid for an expense described in subparagraph (E) may not be taken into account under this paragraph for a taxable year unless required for the enrollment or attendance of an individual described in subparagraph (A)(i) or subparagraph (A)(ii). (F) Computer or peripheral equipment (i) Defined For purposes of this paragraph, the term computer or peripheral equipment means expenses for the purchase of computer or peripheral equipment (as defined in section 168(i)(2)(B), computer software (as defined in section 197(e)(3)(B))), or internet access and related services, if such equipment, software, or services are to be used primarily by the individual during any of the years the individual is enrolled at an eligible educational institution. (ii) Dollar limit on amount creditable The aggregate of the amounts paid or expenses incurred for computer or peripheral equipment which may be taken into account under this paragraph for a taxable year by the taxpayer shall not exceed $1,000. , and (2) in subsection (g)(5)— (A) in the heading, by adding or credit at the end, and (B) by inserting or credit after a deduction . (b) Effective date The amendments made by this section shall apply to taxable