# 119-s-4071: Child Care Tax Benefit Outreach and Assistance Act

119-s-4071, Child Care Tax Benefit Outreach and Assistance Act, is a 119th Congress bill sponsored by Sen. Hassan, Margaret Wood [D-NH] (D-NH); status introduced; PRIA reads it as touching household money (as of 2026-10-02).

- Canonical: https://policyrisk.com/legislation/119-s-4071
- As of: 2026-10-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4071
- Congress: 119
- Title: Child Care Tax Benefit Outreach and Assistance Act
- Status: introduced
- Introduced: 2026-03-12
- Sponsor: Sen. Hassan, Margaret Wood [D-NH] (D-NH)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-02

## Summary

**Business Child Care Liaison** created at the IRS to expand employer-provided child care benefits, boost public education about tax-advantaged child care options, and coordinate federal outreach to lower information barriers for businesses. - Workers and families: The Liaison will promote employer-provided child care as a tool for recruitment, retention, productivity, and well-being, which could increase access to on-site care, subsidies, stipends, backup care, and pooled arrangements. - Employers and tax preparers: The Liaison must provide public education, issue a fact sheet for tax return preparers on tax-advantaged child care benefits, and help businesses use Dependent Care Flexible Spending Accounts and the section 45F credit. The IRS and GSA will create a SAM.gov landing page within 120 days to guide businesses on these programs. - Federal coordination and transparency: The Liaison will coordinate with multiple agencies and state partners, advise the IRS on related regulations, may have supporting staff, and must submit an annual report by December 31 to Congress with data on program use, including the number of employers and employer size breakdown.

## Cosponsors (1)

- Sen. Sullivan, Dan [R-AK] (R-AK), 2026-03-12T00:00:00.000Z

## Provisions PRIA read

- IRS Business Child Care Liaison: benefit, low. 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 st…

## Related bills

- 119-s-524: Coast Guard Authorization Act of 2025
- 119-s-1748: Kids Online Safety Act
- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-3303: LINC VA Act
- 119-s-1920: Continuous Skilled Nursing Quality Improvement Act of 2025

## Sources
- [119-s-4071 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4071)

## Related
- [119-s-524: Coast Guard Authorization Act of 2025](https://policyrisk.com/legislation/119-s-524)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-3303: LINC VA Act](https://policyrisk.com/legislation/119-s-3303)
- [119-s-1920: Continuous Skilled Nursing Quality Improvement Act of 2025](https://policyrisk.com/legislation/119-s-1920)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4071 (as of 2026-10-02).