Child Care Tax Benefit Outreach and Assistance Act

IRS Business Child Care Liaison

If enacted, the IRS would create a Business Child Care Liaison appointed by the IRS Commissioner. The appointment would be made without regard to Title 5 competitive service or Senior Executive Service rules. The Liaison would be paid at the Executive Schedule level V rate and could have support staff. The Liaison would conduct outreach to employers, tax preparers, state and tribal agencies, and child-care experts. They would promote employer child care, Dependent Care Flexible Spending Accounts, and employer child-care tax credits. Within 120 days of enactment, the Liaison would work with GSA to add a SAM.gov link to a business landing page. Each year by December 31, the Liaison would send a public report to Congress covering the fiscal year that ended that year. Reports would list assistance requests, activities, and significant problems and how they were addressed. Reports would also give recommendations and updated data on employer use of Dependent Care FSAs and the section 45F credit. The Commissioner would solicit the Liaison's input when developing IRS rules or interpretations about employer-provided child care.