“To amend the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service.”
No CRS summary available for this bill.
This section establishes a Business Child Care Liaison within the Internal Revenue Service, appointed outside the competitive service and compensated at Executive Schedule level V. The Liaison serves as the primary contact for businesses, states, tribes, and child care experts; educates employers on tax benefits including dependent care assistance programs, Dependent Care Flexible Spending Accounts, and the section 45F credit; issues guidance for tax preparers; creates a SAM.gov resource page within 120 days; coordinates outreach across federal agencies; recommends legislative and administrative changes; and submits annual reports to the Senate Finance and House Ways and Means Committees that include utilization data by employer size.