# 119-hr-10512: Child Care Tax Benefit Outreach and Assistance Act

119-hr-10512, Child Care Tax Benefit Outreach and Assistance Act, is a 119th Congress bill sponsored by Rep. Kustoff, David [R-TN-8] (R-TN); status introduced; PRIA reads it as touching household money (as of 2026-10-02).

- Canonical: https://policyrisk.com/legislation/119-hr-10512
- As of: 2026-10-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10512
- Congress: 119
- Title: Child Care Tax Benefit Outreach and Assistance Act
- Status: introduced
- Introduced: 2026-09-21
- Sponsor: Rep. Kustoff, David [R-TN-8] (R-TN)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-02

## Summary

**Employer-provided child care** would get a dedicated advocate inside the IRS. The bill would create a Business Child Care Liaison to educate employers, coordinate with federal and state partners, and help businesses use tax incentives for child care. - Families and workers: They would get clearer information on employer child care options and benefits, including how these programs can affect recruitment, retention, productivity, and well-being. - Employers and small businesses: The Liaison would help businesses navigate dependent care assistance programs, Dependent Care Flexible Spending Accounts, and the section 45F credit, and would add a SAM.gov link with resources within 120 days of enactment. - Tax preparers: The IRS must issue a fact sheet for tax return preparers listing the available employer child care tax benefits and the rules for each. - Congress and the public: The Liaison must send an annual report by Dec 31 to the Senate Finance Committee and House Ways and Means Committee with data on employers using these benefits and recommendations for administrative or legislative changes.

## Provisions PRIA read

- IRS child care liaison for employers: benefit, low. This bill would create a Business Child Care Liaison inside the IRS. The Commissioner could appoint the Liaison without usual competitive service or Senior Executive Service rules, and could create an office and staff to help. The Liaison would teach and help employers and advocates about employer-…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-2782: Small Business Taxpayer Bill of Rights Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025

## Sources
- [119-hr-10512 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10512)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-2782: Small Business Taxpayer Bill of Rights Act of 2025](https://policyrisk.com/legislation/119-hr-2782)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10512 (as of 2026-10-02).