# Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking.
**SUMMARY:**
This document contains a correction to notice of proposed rulemaking that was published in the *Federal Register* on Wednesday, May 24, 2006 (71 FR 29847) regarding the credit for expenses for household and dependent care services necessary for gainful employment.
**FOR FURTHER INFORMATION CONTACT:**
Sara Shepherd, (202) 622-4960 (not a toll-free call).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking (REG-139059-02) that is the subject of this correction is under section 21 of the Internal Revenue Code.
**Need for Correction**
As published, the notice of proposed rulemaking (REG-139059-02) contains an error that may prove to be misleading and is in need of correction.
**Correction of Publication**
Accordingly, the notice of proposed rulemaking (REG-139059-02), that was the subject of FR Doc. E6-7390, is corrected as follows:
1. On page 29848, column 2, in the preamble under the paragraph heading “ *3. Special Rule for Children of Separated or Divorced Parents* ”, line 4 from the bottom of the paragraph, the language “section 152(e)(3)(A) as the parent with” corrected to read “section 152(e)(4)(A) as the parent with.”
Guy R. Traynor,
Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).