“A bill 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 position within the Internal Revenue Service (IRS), appointed by the Commissioner without regard to competitive service or Senior Executive Service requirements and compensated at Level V of the Executive Schedule. The Liaison must act as a liaison to stakeholders (e.g., businesses, state agencies, child care advocates); promote employer-provided child care benefits (e.g., Dependent Care Flexible Spending Accounts, section 45F credit); issue fact sheets for tax preparers; create a SAM.gov webpage link within 120 days of enactment; recommend legislative changes; and coordinate with other federal agencies. The Liaison must consult on related IRS regulations and submit annual reports by December 31 to the Senate Committee on Finance and House Committee on Ways and Means—including data on benefit utilization by employer size—with copies provided to the Commissioner and made publicly available.