What does Preamble of Child Care Tax Benefit Outreach and Assistance Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment aims to establish a Business Child Care Liaison within the Internal Revenue Service.

What does SHORT TITLE. of Child Care Tax Benefit Outreach and Assistance Act do?

This bill is formally titled the Child Care Tax Benefit Outreach and Assistance Act.

What does BUSINESS CHILD CARE LIAISON. of Child Care Tax Benefit Outreach and Assistance Act do?

This section amends the Internal Revenue Code of 1986 to establish a Business Child Care Liaison within the Internal Revenue Service. The Liaison will act as a point of contact between the IRS, employer-provided child care advocates, businesses, and other stakeholders. Duties include providing public education on employer-provided child care benefits, issuing a fact sheet for tax preparers, and facilitating communication between businesses and the IRS. The Liaison must establish a link on SAM.gov within 120 days of enactment to provide information on Dependent Care Assistance Programs and related tax credits. The Liaison will also identify and recommend legislative and administrative changes to promote employer-provided child care benefits. The Liaison is required to submit an annual report to the Senate Committee on Finance and the House Committee on Ways and Means detailing activities, challenges, and recommendations. The Liaison will be compensated at the rate of basic pay in effect for a position at level V of the Executive Schedule.

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Child Care Tax Benefit Outreach and Assistance Act

Last updated: 3/12/2026 · Introduced: 3/12/2026

Author: Maggie Hassan (D-NH)

TL;DR (AI)

This bill establishes a Business Child Care Liaison within the Internal Revenue Service to serve as a central point of contact for information related to employer-provided child care benefits.
The Liaison will create a publicly accessible online resource detailing Dependent Care Assistance Programs and related tax credits.
The Liaison is tasked with identifying and recommending improvements to tax laws and IRS procedures to encourage employer-sponsored child care.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

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