74. Where an adult eligible under the program or the adult’s spouse incurs, for the year, child care expenses that qualify for the child care expense credit provided for in sections 1029.8.67 to 1029.8.81 of the Taxation Act (chapter I‐3), and where the adult or spouse is, in respect of the expenses, deemed to have paid an amount for that year under section 1029.8.79 of that Act as partial payment of tax payable under Parts I and I.2 of that Act, the amount of the benefit determined pursuant to section 73 is, for the purposes of the second paragraph of section 82, increased by the amount so deemed to have been paid. In such a case, where sections 75 and 76 refer to the amount of the benefit, the amount is, for the purposes of the second paragraph of section 82, the amount increased pursuant to the first paragraph.