Payments to related individuals
No amount paid or incurred during the taxable year of an employee by an employer in providing dependent care assistance to such employee shall be excluded under subsection (a) if such amount was paid or incurred to an individual—
(1)#
with respect to whom, for such taxable year, a deduction is allowable under section 151(c) (relating to personal exemptions for dependents) to such employee or the spouse of such employee, or
(2)#
who is a child of such employee (within the meaning of section 152(f)(1)) under the age of 19 at the close of such taxable year.