,i  #aagth ,,congress  #ast ,session    
,h4 ,r4 #dced  ,,in ,,the ,,house ,,of  
,,representatives  ,july #b1 #bjba,mr4  
,wenstrup 7for himself and ,mrs4 ,steel7
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf to    
improve the employer-provided child care
 tax credit4  #a4 ,short title ,this    
,act may be cited as the ,child ,care   
,flexibility for ,working ,families     
,act4  #b4 ,improvements to the         
employer-provided child care tax credit 
7a7 ,credit allowed for reimbursement of
 employee child care expenses ,section  
#de;,f7c77#a77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
striking or at the end of clause 7ii71  
by striking the period at the end of    
clause 7iii7 and inserting 1 or1 and by 
adding at the end the following new     
clause3  7iv7 to reimburse an employee  
for child care costs necessary for the  
employee's employment4  4  7b7 ,credit  

not restricted to child care facilities 
providing employer-,provided child care 
7#a7 ,in general ,section               
#de;,f7c77#b77;,b7 of such ,code is     
amended in clause 7i7 by inserting and  
after the comma1 by striking clause     
7ii71 and by redesignating clause 7iii7 
as clause 7ii74  7#b7 ,conforming       
amendments  7,a7 ,the heading for       
section #de;,f of such ,code is amended 
to read as follows3  #de;,f ,child care 
business credit  4  7,b7 ,the table of  
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of subtitle 
,a of such ,code is amended by striking 
the item relating to section #de;,f and 
inserting the following new item3       
#de;,f4 ,child care business credit4  4 
7c7 ,credit percentage for small        
employers ,section #de;,f7e7 of such    
,code is amended by adding at the end   
the following new paragraph3  7#d7      
,credit percentage for small employers  
7,a7 ,in general ,with respect to a     
small employer1 subsection 7a77#a7 shall

 be applied by substituting #ej percent 
for #be percent4  7,b7 ,small employer  
,for the purposes of this paragraph1 the
 term small employer means1 with respect
 to any taxable year1 any employer if-- 
7i7 the average number of employees of  
such employer on business days during   
such taxable year does not exceed #ej1  
and  7ii7 the gross receipts of such    
employer during such taxable year do not
 exceed #be1jjj1jjj4  4  7d7 ,study of  
impact of tax credit for                
employer-,provided child care  7#a7 ,in 
general ,not later than #ah months after
 the date of the enactment of this ,act1
 the ,comptroller ,general of the       
,united ,states1 in consultation with   
the ,secretary of the ,treasury and the 
,secretary of ,labor1 shall-- 7,a7      
complete a study that examines the tax  
credit for employer-provided child care 
authorized under section #de;,f of the  
,internal ,revenue ,code of #aihf by    
considering such metrics as-- 7i7 the   
characteristics of employers that take  

the credit1 including the size of such  
employer1 whether such employer is in a 
rural or urban location1 and whether    
such employer also offers a dependent   
care assistance program described in    
section #abi of such ,code1  7ii7 the   
characteristics of employers that do not
 take the credit1  7iii7 the extent to  
which employees benefit when employers  
provide child care and take the credit1 
7iv7 any challenges identified by       
employers that do not take the credit1  
and  7v7 any explanations from employers
 as to why they do or do not take the   
credit1 and  7,b7 prepare and submit a  
report to the ,committee on ,finance of 
the ,senate and the ,committee on ,ways 
and ,means of the ,house of             
,representatives setting forth the      
conclusions of the study conducted under
 subparagraph 7,a7 in such a manner that
 the recommendations included in the    
report can inform future legislative    
action4 ,such report shall also be made 
publicly available on the website of the

 ,government ,accountability ,office4   
7#b7 ,prohibition ,in carrying out the  
requirements of this section1 the       
,comptroller ,general of the ,united    
,states may request qualitative and     
quantitative information from employers 
claiming the credit under section #de;,f
 of the ,internal ,revenue ,code of     
#aihf1 but nothing in this section shall
 be construed as mandating additional   
reporting requirements for such         
employers beyond what is already        
required by law4  7e7 ,effective date   
,the amendments made by this section    
shall apply to taxable years beginning  
after the date of enactment of this     
,act4