,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #dced  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #b1 #bjba,mr4   
,w5/rup 7= himself & ,mrs4 ,/eel7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to improve !              
employ]-provid$ *ild c>e tax cr$it4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,*ild ,c>e ,flexibility = ,work+        
,families ,act4  #b4 ,improvem5ts to !  
employ]-provid$ *ild c>e tax cr$it  7a7 
,cr$it all[$ = reimbursem5t ( employee  
*ild c>e exp5ses ,section               
#de;,f7c77#a77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ or at ! 
end ( clause 7ii71 by /rik+ ! p]iod at !
 end ( clause 7iii7 & ins]t+ 1 or1 & by 
add+ at ! end ! foll[+ new clause3  7iv7
 to reimburse an employee = *ild c>e    
co/s necess>y = ! employee's employm5t4 
4  7b7 ,cr$it n re/rict$ to *ild c>e    
facilities provid+ employ]-,provid$ *ild
 c>e  7#a7 ,9 g5]al ,section            

#de;,f7c77#b77;,b7 ( su* ,code is am5d$ 
9 clause 7i7 by ins]t+ & aft] ! comma1  
by /rik+ clause 7ii71 & by r$esignat+   
clause 7iii7 z clause 7ii74  7#b7       
,con=m+ am5dm5ts  7,a7 ,! head+ =       
section #de;,f ( su* ,code is am5d$ to  
read z foll[s3  #de;,f ,*ild c>e bus9ess
 cr$it  4  7,b7 ,! table ( sections =   
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( subtitle ,a ( su* ,code is   
am5d$ by /rik+ ! item relat+ to section 
#de;,f & ins]t+ ! foll[+ new item3      
#de;,f4 ,*ild c>e bus9ess cr$it4  4  7c7
 ,cr$it p]c5tage = small employ]s       
,section #de;,f7e7 ( su* ,code is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#d7 ,cr$it p]c5tage = small employ]s   
7,a7 ,9 g5]al ,) respect to a small     
employ]1 subsection 7a77#a7 %all be     
appli$ by sub/itut+ #ej p]c5t = #be     
p]c5t4  7,b7 ,small employ] ,= !        
purposes ( ?is p>agraph1 ! t]m small    
employ] means1 ) respect to any taxable 
ye>1 any employ] if-- 7i7 ! av]age numb]
 ( employees ( su* employ] on bus9ess   

days dur+ su* taxable ye> does n exce$  
#ej1 &  7ii7 ! gross receipts ( su*     
employ] dur+ su* taxable ye> d n exce$  
#be1jjj1jjj4  4  7d7 ,/udy ( impact (   
tax cr$it = employ]-,provid$ *ild c>e   
7#a7 ,9 g5]al ,n lat] ?an #ah mon?s aft]
 ! date ( ! enactm5t ( ?is ,act1 !      
,comptroll] ,g5]al ( ! ,unit$ ,/ates1 9 
consultation ) ! ,secret>y ( ! ,treasury
 & ! ,secret>y ( ,labor1 %all-- 7,a7    
complete a /udy t exam9es ! tax cr$it = 
employ]-provid$ *ild c>e au?oriz$ "u    
section #de;,f ( ! ,int]nal ,rev5ue     
,code ( #aihf by consid]+ su* metrics   
z-- 7i7 ! *>act]i/ics ( employ]s t take 
! cr$it1 includ+ ! size ( su* employ]1  
:e!r su* employ] is 9 a rural or urban  
location1 & :e!r su* employ] also (f]s a
 dep5d5t c>e assi/ance program describ$ 
9 section #abi ( su* ,code1  7ii7 !     
*>act]i/ics ( employ]s t d n take !     
cr$it1  7iii7 ! ext5t to :i* employees  
b5efit :5 employ]s provide *ild c>e &   
take ! cr$it1  7iv7 any *all5ges        
id5tifi$ by employ]s t d n take ! cr$it1

 &  7v7 any explanations f employ]s z to
 :y !y d or d n take ! cr$it1 &  7,b7   
prep>e & submit a report to ! ,committee
 on ,f9ance ( ! ,s5ate & ! ,committee on
 ,ways & ,means ( ! ,h\se (             
,repres5tatives sett+ =? ! conclusions (
 ! /udy conduct$ "u subp>agraph 7,a7 9  
su* a mann] t ! recomm5dations includ$ 9
 ! report c in=m future legislative     
action4 ,su* report %all also be made   
publicly available on ! website ( !     
,gov]nm5t ,acc\ntability ,(fice4  7#b7  
,prohibition ,9 c>ry+ out ! requirem5ts 
( ?is section1 ! ,comptroll] ,g5]al ( ! 
,unit$ ,/ates may reque/ qualitative &  
quantitative in=mation f employ]s claim+
 ! cr$it "u section #de;,f ( ! ,int]nal 
,rev5ue ,code ( #aihf1 b no?+ 9 ?is     
section %all be con/ru$ z m&at+         
additional report+ requirem5ts = su*    
employ]s beyond :at is already requir$  
by law4  7e7 ,effective date ,! am5dm5ts
 made by ?is section %all apply to      
taxable ye>s beg9n+ aft] ! date (       
enactm5t ( ?is ,act4