summary
Introduced
06/25/2020
06/25/2020
In Committee
06/25/2020
06/25/2020
Crossed Over
07/30/2020
07/30/2020
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
116th Congress
Bill Summary
Child Care for Economic Recovery Act Child Care for Economic Recovery Act This bill provides additional funding in FY2020 for taxpayer services, social services block grants, and infrastructure grants to improve child care safety, including needs assessments. The bill adds and modifies certain tax provisions to increase and make refundable the child and dependent care tax credit; increase the exclusion from employee income for employer-provided dependent care assistance; allow employers payroll tax credits for certain fixed expenses of child care facilities closed due to COVID-19 (i.e., coronavirus disease 2019), certain employer-paid employee dependent care expenses, and the employment of workers who perform domestic service in the private home of an employer; and allow a carryover of unused benefits or contributions remaining in a dependent care flexible spending arrangement from the 2020 plan year to the 2021 plan year. The bill increases funding (1) in FY2020-FY2024 for the general child care entitlement under the Social Security Act, and (2) for child care services for the children of essential workers. The bill requires the Department of Health and Human Services (HHS) to conduct an immediate needs assessment of the condition of child care facilities throughout the United States and authorizes HHS to award grants to acquire, construct, renovate, or improve child care facilities, including expanding facilities to respond to the COVID-19 pandemic.
AI Summary
This bill provides additional funding in fiscal year 2020 for taxpayer services, social services block grants, and infrastructure grants to improve child care safety, including needs assessments. The bill also adds and modifies certain tax provisions to increase and make refundable the child and dependent care tax credit, increase the exclusion from employee income for employer-provided dependent care assistance, and allow employers payroll tax credits for certain fixed expenses of child care facilities closed due to COVID-19, certain employer-paid employee dependent care expenses, and the employment of domestic workers. The bill increases funding for the general child care entitlement under the Social Security Act and for child care services for the children of essential workers. The Department of Health and Human Services is required to conduct immediate and long-term needs assessments of child care facilities and to award grants to acquire, construct, renovate, or improve child care facilities.
Committee Categories
Budget and Finance
Sponsors (34)
Nita Lowey (D)*,
Suzanne Bonamici (D),
Brendan Boyle (D),
Anthony Brown (D),
Matt Cartwright (D),
David Cicilline (D),
Katherine Clark (D),
Jim Cooper (D),
Henry Cuellar (D),
Danny Davis (D),
Peter DeFazio (D),
Rosa DeLauro (D),
Abby Finkenauer (D),
Debra Haaland (D),
Brian Higgins (D),
Eddie Johnson (D),
Marcy Kaptur (D),
Dan Kildee (D),
John Larson (D),
Mike Levin (D),
Elaine Luria (D),
Kweisi Mfume (D),
Seth Moulton (D),
Grace Napolitano (D),
Richard Neal (D),
Eleanor Holmes Norton (D),
Bill Pascrell (D),
Chellie Pingree (D),
Kathleen Rice (D),
Linda Sánchez (D),
Mary Gay Scanlon (D),
Brad Schneider (D),
Adam Smith (D),
Tom Suozzi (D),
Last Action
Received in the Senate and Read twice and referred to the Committee on Appropriations. (on 07/30/2020)
Official Document
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