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HR10512119th CongressWALLET

Child Care Tax Benefit Outreach and Assistance Act

Sponsored By: Representative Kustoff, David [R-TN-8]

Introduced

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.

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  • 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.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

IRS child care liaison for employers

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-provided child care benefits, including Dependent Care FSAs, dependent care assistance programs, the section 45F credit, on-site or subsidized care, stipends, near-site partnerships, pooled care, backup care, and referral services. The Liaison would issue a fact sheet for tax preparers and help businesses talk to the IRS about operational challenges. Within 120 days of enactment, the Liaison and GSA would put a SAM.gov link to a business landing page about these programs. The Liaison would be consulted on IRS rules about employer child care, receive pay at Executive Schedule level V, and send an annual report by December 31 to Congress with assistance summaries, problems, recommendations, and data on employer use of tax benefits. The IRS would make each report public.

Sponsors & CoSponsors

Sponsor

Kustoff, David [R-TN-8]

TN • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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