,,ii  #aacth ,,congress  #ast ,session  
,s4 #ef  ,,in ,,the ,,senate ,,of ,,the 
,,united ,,states  ,january #bb         
7legislative day1 ,january #c71 #bjac   
,mrs4 ,boxer introduced the following   
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to increase the credit for    
employers establishing workplace child  
care facilities1 to increase the child  
care credit to encourage greater use of 
quality child care services1 to provide 
incentives for students to earn child   
care-related degrees and to work in     
child care facilities1 and to increase  
the exclusion for employer-provided     
dependent care assistance4  #a4 ,short  
title ,this ,act may be cited as the    
,right ,start ,child ,care and          
,education ,act of #bjac4  #b4 ,increase
 in employer-provided child care credit 
7a7 ,increase in creditable percentage  
of child care expenditures ,paragraph   
7#a7 of section #de;,f7a7 of the        

,internal ,revenue ,code of #aihf is    
amended by striking #be percent and     
inserting #ce percent4  7b7 ,increase in
 creditable percentage of resource and  
referral expenditures ,paragraph 7#b7 of
 section #de;,f7a7 of the ,internal     
,revenue ,code of #aihf is amended by   
striking #aj percent and inserting #bj  
percent4  7c7 ,increase in maximum      
credit ,subsection 7b7 of section #de;,f
 of the ,internal ,revenue ,code of     
#aihf is amended by striking #aej1jjj   
and inserting #bbe1jjj4  7d7 ,effective 
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjab4   
#c4 ,increase in dependent care credit  
7a7 ,increase in incomes eligible for   
full credit ,paragraph 7#b7 of section  
#ba7;a7 of the ,internal ,revenue ,code 
of #aihf is amended by striking #ae1jjj 
and inserting #cj1jjj4  7b7 ,increase in
 percentage of expenses allowable       
,paragraph 7#b7 of section #ba7;a7 of   
the ,internal ,revenue ,code of #aihf is

 amended--  7#a7 by striking #ce percent
 and inserting #ej percent1 and  7#b7 by
 striking #bj percent and inserting #ce 
percent4  7c7 ,increase in dollar limit 
on amount creditable ,subsection 7c7 of 
section #ba of the ,internal ,revenue   
,code of #aihf is amended--  7#a7 by    
striking #c1jjj in paragraph 7#a7 and   
inserting #f1jjj1 and  7#b7 by striking 
#f1jjj in paragraph 7#b7 and inserting  
#ab1jjj4  7d7 ,credit ,to be refundable 
7#a7 ,in general ,the ,internal ,revenue
 ,code of #aihf is amended--  7,a7 by   
redesignating section #ba as section    
#cf;,d1 and  7,b7 by moving section     
#cf;,d1 as so redesignated1 from subpart
 ,a of part ,,iv of subchapter ,a of    
chapter #a to the location immediately  
before section #cg in subpart ,c of part
 ,,iv of subchapter ,a of chapter #a4   
7#b7 ,technical amendments  7,a7        
,paragraph 7#a7 of section #cf;,d7a7 of 
such ,code 7as redesignated by paragraph
 7#b77 is amended by striking this      
chapter and inserting this subtitle4    

7,b7 ,paragraph 7#f7 of section #ce7;g7 
of such ,code is amended by striking    
#ba7;e7 and inserting #cf;,d7e74  7,c7  
,paragraph 7#a7 of section #cf;,c7f7 of 
such ,code is amended by striking       
#ba7;e7 and inserting #cf;,d7e74  7,d7  
,subparagraph 7,c7 of section           
#abi7;a77#b7 of such ,code is amended by
 striking section #ba7;e7 and inserting 
section #cf;,d7e74  7,e7 ,paragraph 7#b7
 of section #abi7;b7 of such ,code is   
amended by striking section #ba7;d77#b7 
and inserting section #cf;,d7d77#b74    
7,f7 ,paragraph 7#a7 of section #abi7;e7
 of such ,code is amended by striking   
section #ba7;b77#b7 and inserting       
section #cf;,d7b77#b74  7,g7 ,subsection
 7e7 of section #bac of such ,code is   
amended by striking section #ba and     
inserting section #cf;,d4  7,h7         
,subparagraph 7,h7 of section           
#fbac7;g77#b7 of such ,code is amended  
by striking section #ba and inserting   
section #cf;,d4  7,i7 ,subparagraph 7,l7
 of section #fbac7;g77#b7 of such ,code 

is amended by striking section #ba1 #bd1
 #cb1 and inserting section #bd1 #cb1   
#cf;,d14  7,j7 ,paragraph 7#b7 of       
section #acbd7;b7 of title #ca1 ,united 
,states ,code1 is amended by inserting  
#cf;,d1 after #cf;,c14  7,k7 ,the table 
of sections for subpart ,c of part ,,iv 
of subchapter ,a of chapter #a of the   
,internal ,revenue ,code of #aihf is    
amended by inserting after the item     
relating to section #cf;,c and inserting
 the following3  ,sec4 #cf;,d4 ,expenses
 for household and dependent care       
services necessary for gainful          
employment4  4  7,l7 ,the table of      
sections for subpart ,a of such part    
,,iv is amended by striking the item    
relating to section #ba4  7e7 ,effective
 date ,the amendments made by this      
section shall apply to taxable years    
beginning after ,december #ca1 #bjab4   
#d4 #c-year credit for individuals      
holding child care-related degrees who  
work in licensed child care facilities  
7a7 ,in general ,subpart ,a of part ,,iv

 of subchapter ,a of chapter #a of the  
,internal ,revenue ,code of #aihf is    
amended by inserting after section      
#be;,d the following new section3       
#be;,e4 ,right start child care and     
education credit  7a7 ,allowance of     
credit ,in the case of an individual who
 is an eligible child care provider for 
the taxable year1 there shall be allowed
 as a credit against the tax imposed by 
this chapter for the taxable year the   
amount of #b1jjj4  7b7 #c-,year credit  
7#a7 ,in general ,the credit allowable  
by subsection 7a7 for any taxable year  
to an individual shall be allowed for   
such year only if the individual elects 
the application of this section for such
 year4  7#b7 ,election ,an election to  
have this section apply may not be made 
by an individual for any taxable year if
 such an election by such individual is 
in effect for any #c prior taxable      
years4  7c7 ,eligible child care        
provider ,for purposes of this section--
  7#a7 ,in general ,the term eligible   

child care provider means1 for any      
taxable year1 any individual if--  7,a7 
as of the close of such taxable year1   
such individual holds a bachelor's      
degree in early childhood education1    
child care1 or a related degree and such
 degree was awarded by an eligible      
educational institution 7as defined in  
section #be;,a7f77#b771 and  7,b7 during
 such taxable year1 such individual     
performs at least #a1bjj hours of child 
care services at a facility if--  7i7   
the principal use of the facility is to 
provide child care services1  7ii7 no   
more than #be percent of the children   
receiving child care services at the    
facility are children 7as defined in    
section #aeb7;f77 of the individual or  
such individual's spouse1 and  7iii7 the
 facility meets the requirements of all 
applicable laws and regulations of the  
,state or local government in which it  
is located1 including the licensing of  
the facility as a child care facility4  
,subparagraph 7,b77i7 shall not apply to

 a facility which is the principal      
residence 7within the meaning of section
 #aba7 of the operator of the facility4 
7#b7 ,child care services ,the term     
child care services means child care and
 early childhood education4  4  7b7     
,clerical amendment ,the table of       
sections for such subpart ,a is amended 
by inserting after the item relating to 
section #be;,d the following new item3  
,sec4 #be;,e4 ,right ,start ,child ,care
 and ,education ,credit44  7c7          
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjab4  #e4 ,increase in exclusion for  
employer-provided dependent care        
assistance  7a7 ,in general             
,subparagraph 7,a7 of section           
#abi7;a77#b7 of the ,internal ,revenue  
,code of #aihf is amended by striking   
#e1jjj 7#b1ejj and inserting #g1ejj     
7#c1gej4  7b7 ,effective date ,the      
amendment made by this section shall    
apply to taxable years beginning after  

,december #ca1 #bjab4