,,ii  #aac? ,,congress  #a/ ,session    
,s4 #adhe  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #a1 #bjac ,ms4  
,klobu*> 7= h]self & ,ms4 ,mikulski7    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide an     
income tax cr$it = eld]c>e exp5ses4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,am]icans ,giv+ ,c>e to ,eld]s 7,,age7  
,act ( #bjac4  #b4 ,cr$it = eld]c>e     
exp5ses  7a7 ,9 g5]al ,subp>t ,a ( "p   
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #be;,d ! foll[+  
new section3  #be;,e4 ,exp5ses = eld]c>e
  7a7 ,all[ance ( cr$it  7#a7 ,9 g5]al  
,9 ! case ( an individual = :i* !re are 
#a or m qualify+ individuals 7z def9$ 9 
subsection 7b77#a77 ) respect to su*    
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is *apt] = !     
taxable ye> an am\nt equal to !         
applicable p]c5tage ( ! eld]c>e exp5ses 

7z def9$ 9 subsection 7b77#b77 paid by  
su* individual dur+ ! taxable ye>4  7#b7
 ,applicable p]c5tage def9$ ,= purposes 
( p>agraph 7#a71 ! t]m applicable       
p]c5tage means #bj p]c5t r$uc$ 7b n bel[
 z]o7 by #a p]c5tage po9t = ea* #d1jjj  
7or fraction !re(7 by :i* ! taxpay]'s   
adju/$ gross income = ! taxable ye>     
exce$s #abj1jjj4  7b7 ,def9itions (     
qualify+ individual & eld]c>e exp5ses ,=
 purposes ( ?is section--  7#a7         
,qualify+ individual ,! t]m qualify+    
individual means ! fa!r or "m ( !       
taxpay] or an ance/or ( su* fa!r or "m1 
:o requires assi/ance ) activities (    
daily liv+4  7#b7 ,eld]c>e exp5ses  7,a7
 ,9 g5]al ,! t]m eld]c>e exp5ses means  
am\nts paid = exp5ses = ! c>e ( a       
qualify+ individual4  7,b7 ,c>e c5t]s   
,eld]c>e exp5ses describ$ 9 subp>agraph 
7,a7 :i* are incurr$ = s]vices provid$  
outside ! taxpay]'s h\sehold by a c>e   
c5t] 7z def9$ 9 subp>agraph 7,c77 %all  
be tak5 into acc\nt only if su* c5t]    
complies ) all applicable laws &        

regulations ( a ,/ate or unit ( local   
gov]nm5t4  7,c7 ,c>e c5t] def9$ ,=      
purposes ( ?is p>agraph1 ! t]m c>e c5t] 
means any facility :i*--  7i7 provides  
c>e = m ?an six individuals1 &  7ii7    
receives a fee1 paym5t1 or grant =      
provid+ s]vices = any ( ! individuals   
7reg>dless ( :e!r su* facility is op]at$
 = pr(it74  7c7 ,doll> limit on am\nt   
cr$itable  7#a7 ,9 g5]al ,! am\nt ( !   
eld]c>e exp5ses incurr$ dur+ any taxable
 ye> :i* may be tak5 into acc\nt "u     
subsection 7a7 %all n exce$ #f1jjj4     
7#b7 ,coord9ation ) dep5d5t c>e         
assi/ance exclusion ,! doll> am\nt 9    
p>agraph 7#a7 %all be r$uc$ by !        
aggregate am\nt exclud$ f gross income  
"u section #abi = ! taxable ye>4  7d7   
,special rules ,= purposes ( ?is        
section--  7#a7 ,paym5ts to relat$      
individuals ,no cr$it %all be all[$ "u  
subsection 7a7 = any am\nt paid to an   
individual--  7,a7 ) respect to :om1 = !
 taxable ye>1 a d$uction "u section     
#aea7;c7 7relat+ to d$uction = p]sonal  

exemptions = dep5d5ts7 is all[able ei!r 
to ! taxpay] or 8 sp\se1 or  7,b7 :o is 
a *ild ( ! taxpay] 7)9 ! mean+ ( section
 #aeb7;f77#a77 :o has n atta9$ ! age (  
#ai at ! close ( ! taxable ye>4  ,=     
purposes ( ?is p>agraph1 ! t]m taxable  
ye> means ! taxable ye> ( ! taxpay] 9   
:i* ! s]vice is p]=m$4  7#b7 ,id5tify+  
in=mation requir$ ) respect to s]vice   
provid] ,no cr$it %all be all[$ "u      
subsection 7a7 = any am\nt paid to any  
p]son unless--  7,a7 ! "n1 address1 &   
taxpay] id5tification numb] ( su* p]son 
are includ$ on ! return claim+ ! cr$it1 
or  7,b7 if su* p]son is an organization
 describ$ 9 section #eja7;c77#c7 &      
exempt f tax "u section #eja7;a71 ! "n &
 address ( su* p]son are includ$ on !   
return claim+ ! cr$it4  ,9 ! case ( a   
failure to provide ! in=mation requir$  
"u ! prec$+ s5t5ce1 ! prec$+ s5t5ce %all
 n apply if x is %[n t ! taxpay] ex]cis$
 due dilig5ce 9 attempt+ to provide !   
in=mation s requir$4  7#c7 ,id5tify+    
in=mation requir$ ) respect to qualify+ 

individuals ,no cr$it %all be all[$ "u  
subsection 7a7 ) respect to any qualify+
 individual unless ! taxpay]            
id5tification numb] ( su* individual is 
includ$ on ! return claim+ ! cr$it4     
7#d7 ,m>ri$ c\ples mu/ file jo9t return 
,rules simil> to ! rules ( p>agraphs    
7#b7 & 7#c7 ( section #ba7;e7 %all      
apply4  7e7 ,d5ial ( d\ble b5efit ,no   
cr$it %all be all[$ "u subsection 7a7 = 
any am\nt ) respect to :i* a cr$it is   
all[$ "u section #ba4  7f7 ,regulations 
,! ,secret>y %all prescribe su*         
regulations z may be necess>y to c>ry   
out ! purposes ( ?is section4  4  7b7   
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,a ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #be;,d ! foll[+ new   
item3  ,sec4 #be;,e4 ,exp5ses =         
eld]c>e44  7c7 ,con=m+ am5dm5ts  7#a7   
,section #bac7;e7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$--  7,a7 by ins]t+
 or section #be;,e aft] section #ba1 &  

7,b7 by ins]t+ & eld]s aft] c]ta9       
dep5d5ts 9 ! head+4  7#b7 ,section      
#fbac7;g77#b7 ( su* ,code is am5d$--    
7,a7 by ins]t+ 1 section #be;,e 7relat+ 
to exp5ses = c>e ( eld]s71 aft] 7relat+ 
to exp5ses = h\sehold & dep5d5t c>e     
s]vices necess>y = ga9ful employm5t7 9  
subp>agraph 7,h71 &  7,b7 by ins]t+     
#be;,e1 aft] #bd1 9 subp>agraph 7,l74   
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #c4 ,ext5sion & increase 9 fund+ 
= ! ,national ,family ,c>egiv] ,support 
,program  7a7 ,9 g5]al ,section #cjc7;e7
 ( ! ,old] ,am]icans ,act ( #aife 7#db  
,u4,s4,c4 #cjbc7;e77 is am5d$--  7#a7 by
 /rik+ p>agraphs 7#a7 & 7#b7 & ins]t+ ! 
foll[+3  7#a7 ,!re is au?oriz$ to be    
appropriat$ to c>ry out "p ,e 7relat+ to
 family c>egiv] support7 #ahg1jjj1jjj = 
ea* ( fiscal ye>s #bjad1 #bjae1 #bjaf1 &
 #bjag4  2  7#b7 9 p>agraph 7#c71 by    
/rik+ p>agraphs 7#a7 & 7#b7 & ins]t+    
p>agraph 7#a72 &  7#c7 by r$esignat+    

p>agraph 7#c7 z p>agraph 7#b74  7b7     
,con=m+ am5dm5t ,section                
#cgc7;f77#a77;,a7 ( ! ,old] ,am]icans   
,act ( #aife 7#db ,u4,s4,c4             
#cjcjs-#a7;f77#a77;,a77 is am5d$ by     
/rik+ fiscal ye>s #bjjg1 #bjjh1 #bjji1  
#bjaj1 & #bjaa & ins]t+ fiscal ye>s     
#bjad1 #bjae1 #bjaf1 & #bjag4  #d4      
,national ,res\rce ,c5t] on ,family     
,c>egiv+  7a7 ,9 g5]al ,"p ,a ( title   
,,iv ( ! ,old] ,am]icans ,act ( #aife   
7#db ,u4,s4,c4 #cjcb et seq47 is am5d$  
by add+ at ! end ! foll[+3  #dbc4       
,national res\rce c5t] on family c>egiv+
  7a7 ,def9itions ,9 ?is section3  7#a7 
,public or private nonpr(it entity ,!   
t]m public or private nonpr(it entity   
means--  7,a7 a ,/ate1 a political      
subdivision ( a ,/ate1 or an ag5cy or   
in/rum5tality ( su* a ,/ate or political
 subdivision2 or  7,b7 a nonpr(it entity
 t is describ$ 9 section #eja7;c77#c7 ( 
! ,int]nal ,rev5ue ,code ( #aihf &      
exempt f taxation "u section #eja7;a7 ( 
su* ,code4  7#b7 ,/ate ,! t]m ,/ate     

means #a ( ! #ej ,/ates4  7b7           
,e/abli%m5t ,! ,secret>y ( ,heal? &     
,human ,s]vices %all aw>d a grant to or 
ent] into a coop]ative agreem5t ) a     
public or private nonpr(it entity to    
e/abli% a ,national ,res\rce ,c5t] on   
,family ,c>egiv+ 7ref]r$ to 9 ?is       
section z ! ,c5t]74  7c7 ,purposes (    
,national ,res\rce ,c5t] ,! ,c5t] %all--
  7#a7 id5tify1 develop1 & dissem9ate   
in=mation on be/ practices = &          
evid5ce-bas$ models ( family c>egiv]    
support programs2  7#b7 provide timely  
in=mation on policy & program updates   
relat+ to family c>egiv]s2  7#c7 p>tn] )
 relat$ organizations to dissem9ate     
practical /rategies & tools to support  
families 9 _! c>egiv+ roles2  7#d7      
conv5e educational programs & web-bas$  
sem9>s on family c>egiv] issues &       
program developm5t2 &  7#e7 provide a   
compreh5sive ,int]net website ) a       
national se>*able database on family    
c>egiv] programs & res\rces 9 ! ,/ates4 
7d7 ,au?orization ,!re is au?oriz$ to be

 appropriat$ to c>ry out ?is section    
#ab1jjj1jjj = ! p]iod ( fiscal ye>s     
#bjad ?r\gh #bjag4  4  7b7 ,te*nical    
am5dm5ts  7#a7 ,section #dca7;a7 ( su*  
,act 7#db ,u4,s4,c4 #cjcc7;a77 is am5d$ 
by /rik+ or contract ! fir/ place x     
appe>s & ins]t+ or contract 7includ+ a  
coop]ative agreem5t74  7#b7 ,section    
#dcb7;a7 ( su* ,act 7#db ,u4,s4,c4      
#cjcc;a7a77 is am5d$ by /rik+ &         
contracts & ins]t+ & contracts 7includ+ 
coop]ative agreem5ts74