diapers, food, toys, and learning materials. (3) Liability insurance. (4) Fencing and installation of such fencing. (5) Outdoor playground equipment and installation of such equipment. (6) Furniture necessary to provide child care. (7) Salary of an employee other than the taxpayer. (8) Printer and computers. (9) Professional training required as a condition of State licensure or registration. (10) Remediation or renovation of the taxpayer’s primary residence required as a condition of State licensure or registration. (e) Limitations No credit shall be allowed under subsection (a) to any taxpayer to whom a credit was allowed under such subsection in any other taxable year. (f) Denial of double benefit No credit shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter. (g) Regulations The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations relating to such information reporting and coordination with state and local licensing or registration entities as the Secretary determines appropriate. (h) Sunset No credit shall be allowed under subsection (a) for any taxable year beginning after the date that is 7 years after the date of the enactment of this section. . (b) Conforming amendment Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36D, after 36B, . (c) Clerical amendment The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36C the following new item: Sec. 36D. Licensed family child care credit. . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.