,,ii #aagth ,,congress #ast ,session ,s4 #cjhh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,october #bg1 #bjba,mr4 ,casey introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to ensure ,america's children have the freedom to be healthy1 to be economically secure1 to learn1 to not be hungry1 and to be safe from harm4 #a4 ,short title ,this ,act may be cited as the ,five ,freedoms for ,america's ,children ,act4 #b4 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title4,sec4 #b4 ,table of contents4,,title ,i--,freedom to be ,healthy,sec4 #aja4 ,medicaid for all children from birth to age #ai4,,title ,,ii--,freedom to be ,economically ,secure,sec4 #bja4 ,establishment of child savings account program4,,title ,,iii--,freedom to ,learn,sec4 #cja4 ,increased mandatory funding for child care4,sec4 #cjb4 ,mandatory appropriations for ,head ,start ,act4,sec4 #cjc4 ,enhancement of ,child and ,dependent ,care ,tax ,credit4,,title ,,iv--,freedom from hunger,sec4 #dja4 ,mandatory direct certification4,sec4 #djb4 ,direct certification for children receiving ,social ,security income4,sec4 #djc4 ,retroactive reimbursement4,sec4 #djd4 ,universal ,medicaid direct certification4,sec4 #dje4 ,universal meal service in high poverty areas4,sec4 #djf4 ,statewide free universal school meals demonstration projects4,,title ,v--,freedom to be ,safe from ,harm,subtitle ,a--,funding for the ,child ,abuse ,prevention and ,treatment ,act,sec4 #eja4 ,additional ,,capta funding4,subtitle ,b--,funding for ,grants ,to ,protect ,children from ,institutional and ,systemic ,abuse,sec4 #eaa4 ,purpose4,sec4 #eab4 ,definitions4,sec4 #eac4 ,grant program4 ,i ,freedom to be ,healthy #aja4 ,medicaid for all children from birth to age #ai 7a7 ,in general ,section #aijb7;a77#aj77;,a77i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77;,a77i77 is amended-- 7#a7 by striking or at the end of subclause 7,,viii72 7#b7 in subclause 7,,ix77dd71 by inserting or at the end2 and 7#c7 by adding at the end the following new subclause3 7,x7 beginning on the date that is #b years after the date of enactment of the ,five ,freedoms for ,america's ,children ,act1 who are individuals who have not attained #ai years of age2 4 7b7 ,automatic enrollment ,section #aijb7;e7 of the ,social ,security ,act is amended by striking paragraph 7#d7 and inserting the following3 7#d7 ,automatic enrollment of children 7,a7 ,in general ,any child born in a ,state on or after the date that is #b years after the date of enactment of the ,five ,freedoms for ,america's ,children ,act shall be considered to have applied for medical assistance under the ,state plan and shall be automatically enrolled for such assistance on the date of their birth4 7,b7 ,notification requirement ,the ,state shall inform the parent1 guardian1 or custodial relative of a child who is automatically enrolled in the ,state plan under subparagraph 7,a7 of the services that will be covered1 appropriate methods for using such services1 medical support obligations 7under section #aiab7;a77 created by enrollment 7if applicable71 the actions the parent1 guardian1 or relative must take 7if any7 to maintain enrollment1 and the actions the parent1 guardian1 or relative may take to disenroll the child4 7,c7 ,opt-out if other coverage is available ,the ,state shall establish a process to allow the parent1 guardian1 or custodial relative of a child who is automatically enrolled in the ,state plan under subparagraph 7,a7 to disenroll the child from the ,state plan through affirmation in writing if the child is enrolled in other health benefits coverage that-- 7i7 at a minimum1 provides the essential health benefits defined by the ,secretary under section #acjb7;b7 of the ,patient ,protection and ,affordable ,care ,act2 and 7ii7 meets such other requirements as the ,secretary determines appropriate4 4 7c7 ,exclusion from definition of minimum essential coverage ,section #cf;,b7c77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,d7 ,treatment of certain coverage under the ,medicaid program ,for purposes of subparagraph 7,b71 an individual shall not be treated as eligible for minimum essential coverage if-- 7i7 such coverage consists of eligibility for medical assistance under a ,state ,medicaid program under section #aijb7;a77#aj77;,a77i77,x7 of the ,social ,security ,act2 and 7ii7 the individual is not enrolled in such a program for such medical assistance4 4 7d7 ,coverage of children without regard to immigration status ,section #aijc7v7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7v77 is amended-- 7#a7 in paragraph 7#a71 by striking and 7#d7 and inserting 1 7#d71 and 7#e72 7#b7 in paragraph 7#d77;,a77ii7-- 7,a7 in the clause header1 by inserting aged #ai to #bj after ,children2 and 7,b7 by inserting who have attained #ai years of age but are before under #ba years of age2 and 7#c7 by adding at the end the following paragraph3 7#e7 7,a7 ,notwithstanding any other provision of law1 on and after the date that is #b years after the date of enactment of the ,five ,freedoms for ,america's ,children ,act1 a ,state shall provide medical assistance under this title to any individual residing in the ,united ,states who is eligible for medical assistance under section #aijb7;a77#aj77;,a77i77,x71 without regard to whether the individual is lawfully residing in the ,united ,states4 7,b7 ,no debt shall accrue under an affidavit of support against any sponsor of an individual provided medical assistance in accordance with subparagraph 7,a7 and the cost of such assistance shall not be considered as an unreimbursed cost4 4 7e7 ,conforming amendments 7#a7 ,section #aacg7;f7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#g7;f77 is amended by inserting or to individuals who are eligible for medical assistance under section #aijb7;a77#aj77;,a77i77,x7 and are provided such assistance in accordance with section #aijc7v77#e7 before the period4 7#b7 ,section #bajg7;e77#a77,n7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;gg7e77#a77,n77 is amended by inserting who have attained age #ai or #bj after immigrant children4 7f7 #ajj percent ,federal matching payments for medical assistance for children 7#a7 ,in general ,section #aije of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7 is amended-- 7,a7 in subsection 7b71 by striking and 7ii7 and inserting 7ii71 and 7jj72 and 7,b7 by adding at the end the following new subsection3 7jj7 ,enhanced ,,fmap for certain children ,notwithstanding subsection 7b71 beginning on the date that is #b years after the date of enactment of the ,five ,freedoms for ,america's ,children ,act1 the ,federal medical assistance percentage shall be #ajj percent with respect to amounts expended by a ,state for medical assistance for individuals-- 7#a7 who are eligible for medical assistance under section #aijb7;a77#aj77;,a77i77,x72 and 7#b7 who would not have been eligible for medical assistance for full benefits 7as defined in subsection 7y77#b77;,b77 under the ,state plan under this title or a waiver of such plan as such plan or waiver was in effect on ,january #a1 #bjba4 4 7#b7 ,conforming amendment ,section #ihag7;a77#a7 of the ,american ,rescue ,plan ,act of #bjba 7,public ,law #aag-b7 is amended by striking or 7ii7 of section #aije and inserting 7ii71 or 7jj7 of section #aije4 ,,ii ,freedom to be ,economically ,secure #bja4 ,establishment of child savings account program 7a7 ,establishment of program ,the ,secretary of the ,treasury shall1 not later than ,december #ca1 #bjbb1 establish a permanent program1 to be known as the ,federal ,child ,savings ,account ,program1 which meets the requirements of this section to establish and maintain a savings account meeting the requirements of subsection 7c7 on behalf of eligible individuals4 7b7 ,program specifications 7#a7 ,in general 7,a7 ,savings accounts ,the ,federal ,child ,savings ,account ,program established under this section shall-- 7i7 permit the parent or guardian of an eligible individual to establish a savings account which meets the requirements of this subsection and subsection 7c7 on behalf of the individual2 7ii7 establish a savings account which meets the requirements of this subsection and subsection 7c7 on behalf of-- 7,i7 eligible individuals who are in foster care1 in coordination with the ,administration for ,children and ,families2 and 7,,ii7 other eligible individuals on whose behalf no account has been established by a parent or guardian under clause 7i7 as of the time the first deposit under paragraph 7#d77;,a7 is due to be made on behalf of such individuals1 and notify such individuals of the establishment of such accounts2 7iii7 require the assets of each savings account established under the program to be held by the designated custodian2 7iv7 within the limitations of paragraph 7#c71 permit contributions to be made periodically to such savings accounts by direct deposit through payroll deduction or by electronic means1 and by methods that provide access for the unbanked2 7v7 provide for the annual deposit under paragraph 7#d7 and the matching contributions under paragraph 7#e7 to be made to such savings accounts1 if applicable2 7vi7 as provided in subsection 7c71 permit distributions and rollovers from such savings accounts upon request of the parent or guardian of the individual on whose behalf the account is established before the individual has attained age #ah1 or upon request of such individual after such individual has attained age #ah2 7vii7 include procedures to consolidate multiple accounts established for the same individual and return excess contributions on an annual basis1 with notice provided to the parent or guardian of the individual 7or1 if appropriate1 to the individual7 and a procedure for resolution of disputes2 and 7viii7 ensure that such savings accounts are invested solely in ,united ,states ,treasury bonds4 7,b7 ,regulations1 etc ,the ,secretary of the ,treasury shall have authority to promulgate such regulations1 rules1 and other guidance as are necessary to implement the ,federal ,child ,savings ,account ,program1 and are consistent with this section and section #ebi;,b of the ,internal ,revenue ,code of #aihf1 including-- 7i7 rules regarding the provision of periodic notices to individuals and parents or guardians of individuals1 as appropriate1 on whose behalf accounts are established under the program1 including information on account balances and activity2 7ii7 rules regarding beneficiary designation in the case of the death of the individual on whose behalf an account was established2 and 7iii7 coordination rules permitting savings accounts to be established under the ,federal ,child ,savings ,account ,program in connection with ,state and local laws that provide contributions to savings accounts for residents4 7,c7 ,pilot program for deposits made with ,federal partners ,the ,secretary of the ,treasury may1 in fulfillment of subparagraph 7,a77iv71 establish a pilot program which would allow grocery stores1 pharmacies1 banks1 and other similar businesses to partner with the ,federal ,government to accept cash deposits from customers and to remit such deposits to the ,treasury for payment into savings accounts under the ,federal ,child ,savings ,account ,program4 7#b7 ,no fees ,no fees shall be assessed on participants in the ,federal ,child ,savings ,account ,program4 7#c7 ,limitations 7,a7 ,contribution minimum ,the ,secretary of the ,treasury may establish minimum amounts for initial and additional contributions to a savings account under the ,federal ,child ,savings ,account ,program1 not to exceed #e4 7,b7 ,contribution limitation 7i7 ,in general ,contributions to a savings account under the ,federal ,child ,savings ,account ,program during any taxable year 7other than the contribution made under paragraph 7#d77 shall not be accepted to the extent such contributions exceed #b1ejj4 7ii7 ,phaseout ,the #b1ejj amount under clause 7i7 shall be reduced 7but not below zero7 by #abe for each #b1jjj 7or fraction thereof7 by which the taxpayer's modified adjusted gross income for the taxable year exceeds #bjj1jjj4 7,c7 ,limitation on participation ,within a reasonable amount of time before the date an eligible individual attains age #ag1 the designated custodian shall provide notice to the eligible individual and the parent or guardian of the eligible individual that-- 7i7 no deposits under paragraph 7#d7 or 7#e7 will be made for calendar years after the year in which the individual attains age #ag2 7ii7 no further contributions made by any person will be accepted after the date the individual attains age #bf2 and 7iii7 the individual 7or1 as provided1 the individual's parent or guardian7 may elect to have the account balance rolled over or distributed as provided1 and at the time specified1 in subsection 7c74 7#d7 ,annual deposit 7,a7 ,in general ,within a reasonable amount of time 7not to exceed #fj days7 after the filing of the return of tax for each taxable year by a taxpayer claiming an eligible individual as a dependent1 the ,secretary of the ,treasury shall deposit #ejj into the savings account established for such individual under the ,federal ,child ,savings ,account ,program4 7,b7 ,phaseout ,the #ejj amount under subparagraph 7,a7 shall be reduced 7but not below zero7 by #be for each #a1jjj 7or fraction thereof7 by which the taxpayer's modified adjusted gross income for the taxable year exceeds #ajj1jjj4 7,c7 ,deposit on behalf of children in foster care ,at an appropriate time each year as determined by the ,secretary of the ,treasury in coordination with the ,administration for ,children and ,families1 such ,secretary shall deposit #ejj into the savings account established under such ,program for any eligible individual in foster care in any ,state with respect to whom no deposit was made for such year under subparagraph 7,a74 7#e7 ,matching contributions ,if a credit is allowed under section #cb of the ,internal ,revenue ,code of #aihf to the parent or guardian or an eligible individual for a taxable year1 with respect to contributions made by such parent or guardian to the savings account of such eligible individual under the ,federal ,child ,savings ,account ,program during the succeeding taxable year1 the ,secretary of the ,treasury shall deposit into such savings account an amount equal to so much of such contributions as does not exceed #bej4 ,such deposit shall be made in addition to the deposit under paragraph 7#d74 7#f7 ,designated custodian ,for purposes of this section1 the designated custodian is the person designated by the ,secretary of the ,treasury to act as custodian of the savings accounts established on behalf of participants in the ,federal ,child ,savings ,account ,program4 7#g7 ,state ,for purposes of this section1 the term ,state includes the ,district of ,columbia1 any possession of the ,united ,states1 and any ,indian tribe 7as defined in section #de;,a7c77#f7 of the ,internal ,revenue ,code of #aihf74 7#h7 ,deposit of matching contributions into ,roth ,,ira ,if a parent or guardian of an eligible individual is eligible to receive any matching contribution under paragraph 7#e71 such parent or guardian may elect either to have such matching contribution paid to the savings account of such eligible individual under the ,federal ,child ,savings ,account ,program or to a ,roth ,,ira of such parent or guardian4 ,the ,secretary of the ,treasury shall establish a permanent program that creates and maintains a ,roth ,,ira 7within the meaning of section #djh;,a of the ,internal ,revenue ,code7 on behalf of a parent or guardian who elects for the matching contribution to be made to his or her ,roth ,,ira and who either affirmatively chooses to participate in the program or does not identify a ,roth ,,ira for receipt of the matching contribution4 ,the permanent program shall provide for investment of account balances solely within ,united ,states ,treasury bonds and shall not charge any fees to account owners4 7#i7 ,inflation adjustments 7,a7 ,in general ,in the case of any calendar year after #bjbc1 the #b1ejj amount in paragraph 7#c77;,b71 the #ejj amount in paragraphs 7#d77;,a71 7#d77;,b71 and 7#d77;,c71 and the #bej amount in paragraph 7#e7 shall each be increased by an amount equal to-- 7i7 such dollar amount2 multiplied by 7ii7 the cost-of-living adjustment determined under section #a7;f77#c7 of the ,internal ,revenue ,code of #aihf for the calendar year1 determined by substituting calendar year #bjbb for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7,b7 ,rounding ,if any dollar amount increased under subparagraph 7,a7 is not a multiple of #e1 such dollar amount shall be rounded to the nearest multiple of #e4 7#aj7 ,accounts may not be assigned ,an account established on behalf of an individual under the ,federal ,child ,savings ,account ,program may not be pledged or assigned to any other person4 7#aa7 ,modified adjusted gross income ,for purposes of this subsection1 the term modified adjusted gross income means adjusted gross income 7as defined in section #fb of the ,internal ,revenue ,code of #aihf7 increased by-- 7,a7 any amount excluded from gross income under section #iaa of such ,code2 7,b7 any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax2 and 7,c7 an amount equal to the portion of the taxpayer's social security benefits 7as defined in section #hf7;d7 of such ,code7 which is not included in gross income under such section #hf for the taxable year4 7c7 ,distributions from savings account 7#a7 ,in general ,after the earlier of-- 7,a7 the date the individual on whose behalf the savings account under the ,federal ,child ,savings ,account ,program was established attains age #bf2 or 7,b7 the date such individual receives a bachelor's degree or associate's degree1 or enlists in active duty military service of the ,united ,states1 amounts in such account may be contributed in a direct transfer to a ,roth ,,ira 7as defined in section #djh;,a7b7 of the ,internal ,revenue ,code of #aihf7 or a designated ,roth account 7within the meaning of section #djb;,a of such ,code7 according to the rules of the ,internal ,revenue ,code of #aihf1 or distributed to the individual in cash4 7#b7 ,distributions for higher education expenses ,without regard to the date requirements of paragraph 7#a71 a portion of the amount in a savings account established under the ,federal ,child ,savings ,account ,program may be distributed in cash to the individual or to the parent or guardian of the individual for the payment of qualified higher education expenses of the individual at an eligible educational institution4 ,the aggregate amount so distributed shall not exceed #ej percent of the amount in such account as of the due date for the first payment of tuition for the enrollment of the individual on whose behalf the account is established as an eligible student at such eligible educational institution4 7#c7 ,contribution to ,,able account ,without regard to the date requirements of paragraph 7#a71 all or a portion of the amount in a savings account established under the ,federal ,child ,savings ,account ,program may be contributed in a direct transfer to an ,,able account established for the benefit of the individual under section #ebi;,a of the ,internal ,revenue ,code of #aihf 7if the individual is eligible for purposes of section #ebi;,a7e77#a7 of such ,code74 7#d7 ,definitions ,any term used in this subsection which is also used in section #ebi of the ,internal ,revenue ,code of #aihf has the same meaning as when used in such section4 7d7 ,eligible individual ,for purposes of this section1 the term eligible individual means a child who has not attained age #ah and is a resident of the ,united ,states4 7e7 ,treatment of accounts under certain ,federal programs 7#a7 ,account funds disregarded for purposes of certain other means-tested ,federal programs ,notwithstanding any other provision of ,federal law that requires consideration of one or more financial circumstances of an individual1 for the purpose of determining eligibility to receive1 or the amount of1 any assistance or benefit authorized by such provision to be provided to or for the benefit of such individual1 any amount 7including earnings thereon7 in an individual's account established under the ,federal ,child ,savings ,account ,program1 any contributions to such account1 and any distribution 7or portion thereof7 which is exempt from the tax under section #ebi;,b7d77#c7 of the ,internal ,revenue ,code of #aihf shall be disregarded for such purpose with respect to any period during which such individual maintains1 makes contributions to1 or receives distributions from such account1 except that-- 7,a7 a distribution for qualified acquisition costs 7within the meaning of section #ebi;,b7d77#c77;,c77ii7 of such ,code7 shall not be so disregarded2 and 7,b7 any amount 7including such earnings7 in such account shall be considered a resource of the individual to the extent that such amount exceeds #ajj1jjj4 7#b7 ,suspension of ,,ssi benefits during periods of excessive account funds 7,a7 ,in general ,the benefits of an individual under the supplemental security income program under title ,,xvi of the ,social ,security ,act shall not be terminated1 but shall be suspended1 by reason of excess resources of the individual attributable to an amount in the account of the individual established under the ,federal ,child ,savings ,account ,program not disregarded under paragraph 7#a74 7,b7 ,no impact on ,medicaid eligibility ,an individual who would be receiving payment of such supplemental security income benefits but for the application of subparagraph 7,a7 shall be treated for purposes of title ,,xix of the ,social ,security ,act as if the individual continued to be receiving payment of such benefits4 7f7 ,disclosure of taxpayer information 7#a7 ,in general ,subsection 7l7 of section #fajc of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#bc7 ,disclosure of return information for purposes of administration of the ,federal ,child ,savings ,account ,program ,the ,secretary shall disclose to any officer or employee of the ,department of the ,treasury1 as necessary for the administration of the ,federal ,child ,savings ,account ,program established under section #bja7;a7 of the ,five ,freedoms for ,america's ,children ,act1 return information relating to taxpayer identity1 dependents1 adjusted gross income1 and whether the taxpayer has claimed the earned income credit under section #cb for the taxable year4 4 7#b7 ,prohibition of redisclosure ,paragraph 7#c7 of section #fajc7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking or 7#ba7 and inserting 7#ba71 or 7#bc74 7g7 ,child ,savings ,account ,program ,part ,,viii of subchapter ,f of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #ebi;,a the following new section3 #ebi;,b4 ,child ,savings ,account ,program 7a7 ,general rule ,the ,federal ,child ,savings ,account ,program shall be exempt from taxation under this subtitle4 7b7 ,federal ,child ,savings ,account ,program ,for purposes of this title1 the term ,federal ,child ,savings ,account ,program means the program established under section #bja7;a7 of the ,five ,freedoms for ,america's ,children ,act4 7c7 ,treatment of contributions and earnings 7#a7 ,in general ,no amount shall be includible in gross income of an individual on whose behalf an account is established under the ,federal ,child ,savings ,account ,program1 or of any taxpayer claiming such individual as a dependent1 with respect to any earnings under the program4 7#b7 ,governmental and matching contributions ,gross income of an individual on whose behalf an account is established under the ,federal ,child ,savings ,account ,program1 or of any taxpayer claiming such individual as a dependent1 shall not include the amount of any deposit made to the individual's account under the program pursuant to section #bja7;b77#d77;,a71 #bja7;b77#d77;,c71 or #bja7;b77#e7 of the ,five ,freedoms for ,america's ,children ,act4 7d7 ,treatment of distributions 7#a7 ,in general ,gross income shall not include any cash distribution from an account under the ,federal ,child ,savings ,account ,program permitted under section #bja7;c7 of the ,five ,freedoms for ,america's ,children ,act4 7#b7 ,treatment of rollovers 7,a7 ,roth ,i,r,as ,any contribution from the ,federal ,child ,savings ,account ,program to a ,roth ,,ira permitted under section #bja7;c77#a7 of the ,five ,freedoms for ,america's ,children ,act shall be treated-- 7i7 as a contribution from another ,roth ,,ira as described in section #djh;,a7e77#a77;,a71 and 7ii7 as having been contributed to such ,roth ,,ira in a direct trustee-to-trustee transfer within #fj days of the distribution for purposes of section #djh7;d77#c74 7,b7 ,designated ,roth accounts ,any contribution from the ,federal ,child ,savings ,account ,program to a designated ,roth account permitted under section #bja7;c77#a7 of the ,five ,freedoms for ,america's ,children ,act shall be treated-- 7i7 as a contribution from another designated ,roth account for purposes of section #djb;,a7c77#c71 and 7ii7 as having been contributed to such designated ,roth account in a direct trustee-to-trustee transfer within #fj days of the distribution for purposes of section #djb7;c74 7,c7 ,,able accounts ,any contribution from the ,federal ,child ,savings ,account ,program to an ,,able account permitted under section #bja7;c77#c7 of the ,five ,freedoms for ,america's ,children ,actshall be treated-- 7i7 as a contribution from another ,,able account as described in section #ebi;,a7c77#a77;,c77i71 and 7ii7 as having been contributed to such ,,able account within #fj days of the distribution for purposes of such section4 7#c7 ,tax on nonqualified use 7,a7 ,in general ,the tax imposed by this title for the taxable year shall be increased by an amount equal to #bj percent of the amount of any distribution other than a rollover described in paragraph 7#b7 from an account under the ,federal ,child ,savings ,account ,program during the taxable year1 unless the qualified expenses of the individual on whose behalf the account was established paid or incurred during the taxable year of the distribution are equal to or exceed the amount of such distribution4 7,b7 ,distributions from ,roth ,,ira ,if any amount is contributed to a ,roth ,,ira in a rollover distribution from an account under the ,federal ,child ,savings ,program as provided in section #bja7;c77#a7 of the ,five ,freedoms for ,america's ,children ,act1 the tax imposed by this title for any taxable year shall be increased by an amount equal to #bj percent of the amount of any distribution from such ,roth ,,ira within the #e-year period beginning on the date of the rollover1 to the extent that such distribution from the ,roth ,,ira1 when aggregated with all other distributions from such ,roth ,,ira during such #e-year period1 does not exceed the amount contributed in such rollover distribution4 ,the preceding sentence shall not apply to the extent the qualified expenses of the individual on whose behalf the account under the ,federal ,child ,savings ,account ,program was established which are paid or incurred during the taxable year of the distribution from the ,roth ,,ira are equal to or exceed the amount of such distribution4 7,c7 ,qualified expenses ,for purposes of subparagraphs 7,a7 and 7,b71 the term qualified expenses means amounts paid or incurred by an individual-- 7i7 as collateral required for a loan provided by the ,small ,business ,administration1 7ii7 as qualified acquisition costs 7as defined in section #gb7t77#h77;,c77 with respect to a residence intended to be the primary residence of the individual1 or 7iii7 for qualified higher education expenses of the individual at an eligible educational institution4 7#d7 ,definitions ,any term used in this subsection which is also used in section #ebi of the ,internal ,revenue ,code of #aihf has the same meaning as when used in such section4 4 7h7 ,clerical amendment ,the table of sections for part ,,viii of subchapter ,f of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #ebi;,a the following new item3 ,sec4 #ebi;,b4 ,child ,savings ,account ,program4 4 7i7 ,appropriation ,there is hereby appropriated to the ,secretary of the ,treasury1 to remain available until spent without fiscal year limitation-- 7#a7 #ajj1jjj1jjj for technology and technology systems necessary for the implementation and administration of the ,federal ,child ,savings ,account ,program2 7#b7 #be1jjj1jjj for each fiscal year beginning with fiscal year #bjbb for the administration of the ,federal ,child ,savings ,account ,program2 and 7#c7 such sums as are necessary to make contributions to ,federal ,child ,savings ,accounts as required under paragraphs 7#d77;,a71 7#d77;,c71 and 7#e7 of subsection 7c74 ,,iii ,freedom to ,learn #cja4 ,increased mandatory funding for child care 7a7 ,in general ,section #dah7;a77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #fah7;a77#c77 is amended to read as follows3 7#c7 ,appropriation 7,a7 ,in general ,for grants under this section1 there are appropriated #aj1jjj1jjj1jjj for each fiscal year4 7,b7 ,indian tribes and tribal organizations ,the ,secretary shall reserve not less than #c percent1 and not more than #e percent1 of the aggregate amount appropriated to carry out this section in each fiscal year for grants to ,indian tribes and tribal organizations4 7,c7 ,territories ,the ,secretary shall reserve not less than #b percent1 and not more than #d percent1 of the aggregate amount appropriated to carry out this section in each fiscal year for grants to territories4 7,d7 ,states ,the ,secretary shall use the remainder of the aggregate amount appropriated to carry out this section in each fiscal year1 after the application of subparagraphs 7,b7 and 7,c71 for grants to ,states4 4 7b7 ,uses for increased funding ,section #dah of such ,act 7#db ,u4,s4,c4 #fah7 is amended-- 7#a7 by redesignating subsection 7d7 as subsection 7e72 and 7#b7 by inserting after subsection 7c71 the following3 7d7 ,special rules for increased funding for states ,with respect to fiscal year #bjbb and each fiscal year thereafter-- 7#a7 a ,state shall give priority to using the additional funds received by the ,state under this section for a fiscal year as a result of the amendment made by section #cja7;a7 of the ,five ,freedoms for ,america's ,children ,act for the provision of financial assistance for eligible children 7which may include increased payment rates under section #feh7;e77#d77 of the ,child ,care and ,development ,block ,grant ,act of #aiij1 rather than for activities under section #feh;,g of that ,act or administrative activities2 and 7#b7 a ,state may only use such additional funds to supplement1 and not supplant1 funds for child care assistance or for other child-related initiatives that would1 in the absence of such additional ,federal funds1 be made available from other ,federal1 ,state1 and local sources for such assistance or initiatives4 4 7c7 ,conforming amendments ,section #dah7;a7 of such ,act 7#db ,u4,s4,c4 #fah7;a77 is amended-- 7#a7 in paragraph 7#b77;,a71 by striking after and inserting after the application of subparagraphs 7,b7 and 7,c7 of paragraph 7#c7 and2 and 7#b7 in paragraph 7#d77;,e71 by striking paragraph and inserting subsection4 7d7 ,effective date ,the amendments made by this section take effect on ,october #a1 #bjba4 #cjb4 ,mandatory appropriations for ,head ,start ,act ,section #fci of the ,head ,start ,act 7#db ,u4,s4,c4 #ihcd7 is amended to read as follows3 #fci4 ,mandatory appropriations 7a7 ,in general ,there are authorized to be appropriated1 and there are appropriated1 to carry out this subchapter 7other than section #feg;,b7-- 7#a7 for fiscal year #bjbb1 #ah1jjj1jjj1jjj2 and 7#b7 for each subsequent fiscal year1 the amount that was applicable for the previous fiscal year1 adjusted by the total percentage change that occurred in the ,consumer ,price ,index for all ,urban ,consumers1 as published by the ,bureau of ,labor ,statistics of the ,department of ,labor1 for the #ab-month period ending ,june #cj preceding the fiscal year4 7b7 ,supplement1 not supplant ,funds available under subsection 7a7 to carry out this subchapter shall be used to supplement1 and not supplant1 other ,federal1 ,state1 and local funds available to carry out the activities supported under this subchapter4 4 #cjc4 ,enhancement of ,child and ,dependent ,care ,tax ,credit 7a7 ,in general ,paragraph 7#b7 of section #ba7;a7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#b7 ,applicable percentage 7,a7 ,in general ,for purposes of paragraph 7#a71 the term applicable percentage means #ej percent reduced 7but not below the phaseout percentage7 by #a percentage point for each #b1jjj 7or fraction thereof7 by which the taxpayer's adjusted gross income for the taxable year exceeds #abe1jjj4 7,b7 ,phaseout percentage ,for purposes of subparagraph 7,a71 the term phaseout percentage means #bj percent reduced 7but not below zero7 by #a percentage point for each #b1jjj 7or fraction thereof7 by which the taxpayer's adjusted gross income for the taxable year exceeds #djj1jjj4 4 7b7 ,increase in dollar limit on amount creditable ,subsection 7c7 of section #ba of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in paragraph 7#a71 by striking #c1jjj and inserting #h1jjj2 and 7#b7 in paragraph 7#b71 by striking #f1jjj and inserting #af1jjj4 7c7 ,special rule for married couples filing separate returns ,paragraph 7#b7 of section #ba7;e7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#b7 ,married couples filing separate returns 7,a7 ,in general ,in the case of married individuals who do not file a joint return for the taxable year-- 7i7 the applicable percentage under subsection 7a77#b7 and the number of qualifying individuals and aggregate amount excludable under section #abi for purposes of subsection 7c7 shall be determined with respect to each such individual as if the individual had filed a joint return with the individual's spouse1 and 7ii7 the aggregate amount of the credits allowed under this section for such taxable year with respect to both spouses shall not exceed the amount which would have been allowed under this section if the individuals had filed a joint return4 7,b7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as is necessary to carry out the purposes of this subsection4 4 7d7 ,adjustment for inflation ,section #ba of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking subsections 7g7 and 7h72 7#b7 by redesignating subsection 7f7 as subsection 7g72 and 7#c7 by inserting after subsection 7e7 the following new subsection3 7f7 ,inflation adjustment 7#a7 ,in general ,in the case of a calendar year beginning after #bjbb1 the #abe1jjj amount in paragraph 7#b7 of subsection 7a7 and the dollar amounts in subsection 7c7 shall each be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjba for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,rounding ,if any dollar amount1 after being increased under paragraph 7#a71 is not a multiple of #ajj1 such dollar amount shall be rounded to the next lowest multiple of #ajj4 4 7e7 ,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;,c2 and 7,b7 by moving section #cf;,c1 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 #bc7;f7 of the ,internal ,revenue ,code of #aihf is amended by striking #ba7;e7 and inserting #cf;,c7e74 7,b7 ,paragraph 7#f7 of section #ce7;g7 of such ,code is amended by striking #ba7;e7 and inserting #cf;,c7e74 7,c7 ,paragraph 7#a7 of section #cf;,c7a7 of such ,code 7as redesignated by paragraph 7#a77 is amended by striking this chapter and inserting this subtitle4 7,d7 ,subparagraph 7,c7 of section #abi7;a77#b7 of such ,code is amended by striking section #ba7;e7 and inserting section #cf;,c7e74 7,e7 ,paragraph 7#b7 of section #abi7;b7 of such ,code is amended by striking section #ba7;d77#b7 and inserting section #cf;,c7d77#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;,c7b77#b74 7,g7 ,subsection 7e7 of section #bac of such ,code is amended by striking section #ba and inserting section #cf;,c4 7,h7 ,subparagraph 7,h7 of section #fbac7;g77#b7 of such ,code is amended by striking section #ba and inserting section #cf;,c4 7,i7 ,subparagraph 7,l7 of section #fbac7;g77#b7 of such ,code is amended by striking section #ba1 #bd1 or #cb1 and inserting section #bd1 #cb1 or #cf;,c14 7,j7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting #cf;,c1 after #cf;,b14 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;,b the following3 ,sec4 #cf;,c4 ,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 7f7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjba4 ,,iv ,freedom from hunger #dja4 ,mandatory direct certification ,section #i7;b77#e7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #ageh7;b77#e77 is amended-- 7#a7 in the paragraph heading1 by striking ,discretionary certification and inserting ,direct certification of additional low-income children2 and 7#b7 in the matter preceding subparagraph 7,a71 by striking may and inserting shall4 #djb4 ,direct certification for children receiving ,social ,security income 7a7 ,in general ,section #i7;b77#e7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #ageh7;b77#e77 is amended-- 7#a7 in subparagraph 7,d71 by striking or at the end2 7#b7 in subparagraph 7,e77ii71 by striking the period at the end and inserting 2 or2 and 7#c7 by adding at the end the following3 7,f7 a child who receives supplemental security income payments under title ,,xvi of the ,social ,security ,act 7#db ,u4,s4,c4 #acha et seq474 4 7b7 ,data from ,social ,security ,administration ,section #i7;b7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #ageh7;b77 is amended by adding at the end the following3 7#af7 ,data from social security administration ,in the case of direct certification under paragraph 7#e7 or 7#ab77;,a7 of a child who receives supplemental security income payments under title ,,xvi of the ,social ,security ,act 7#db ,u4,s4,c4 #acha et seq471 the ,commissioner of ,social ,security shall provide a local educational agency with the data necessary to certify the child in accordance with a data-sharing agreement between the ,commissioner and the ,state in which the local educational agency is located4 4 #djc4 ,retroactive reimbursement ,section #i7;b77#i7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #ageh7;b77#i77 is amended by adding at the end the following3 7,d7 ,retroactive reimbursement 7i7 ,definitions ,in this subparagraph3 7,i7 ,change in eligibility ,the term change in eligibility means1 with respect to eligibility for the school lunch program under this ,act-- 7aa7 a change from eligibility for reduced price meals to eligibility for free meals2 and 7bb7 a change from noneligibility to eligibility for free or reduced price meals4 7,,ii7 ,meal claim ,the term meal claim means any documentation provided by a school food authority to a ,state agency in order to receive reimbursement under this ,act for the cost of a meal served to a child by the school food authority4 7,,iii7 ,previously submitted ,the term previously submitted1 with respect to a meal claim1 means a meal claim submitted on or after the retroactive date4 7,,iv7 ,retroactive date ,the term retroactive date means the first day of the current school year4 7ii7 ,retroactivity 7,i7 ,submission of meal claims ,a local educational agency shall-- 7aa7 revise and resubmit a previously submitted meal claim to reflect a change in eligibility described in subclause 7i77,i77aa7 of a child2 and 7bb7 submit a meal claim for any meal provided on or after the retroactive date for a child that has a change of eligibility described in subclause 7i77,i77bb74 7,,ii7 ,reimbursement by ,secretary ,the ,secretary shall reimburse each meal claim submitted by a local educational agency under subclause 7,i74 7iii7 ,reimbursement to families ,a local educational agency that receives a reimbursement under clause 7ii77,,ii7 shall reimburse the household of a child for any fees paid by the household on or after the retroactive date and prior to the change in eligibility of the child4 4 #djd4 ,universal ,medicaid direct certification ,section #i7;b77#ae7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #ageh7;b77#ae77 is amended-- 7#a7 in subparagraph 7,a7-- 7,a7 by striking clause 7i7 and inserting the following3 7i7 ,eligible child 7,i7 ,in general ,the term eligible child means a child who-- 7aa7 7,,aa7 is eligible for and receiving medical assistance under the ,medicaid program2 and 7,,bb7 is a member of a family with an income as measured by the ,medicaid program that does not exceed1 in the case of eligibility for free meals1 #acc percent of the poverty line 7as defined in section #fgc7b7 of the ,community ,services ,block ,grant ,act 7#db ,u4,s4,c4 #iijb7b771 including any revision required by such section7 applicable to a family of the size used for purposes of determining eligibility for the ,medicaid program1 or1 in the case of eligibility for reduced price meals1 the applicable family size income level under the income eligibility guidelines for reduced price meals2 or 7bb7 is a member of a household 7as that term is defined in section #bde4b of title #g1 ,code of ,federal ,regulations 7or successor regulations77 with a child described in item 7aa74 7,,ii7 ,other children ,the term eligible child includes a child who is eligible for and receiving medical assistance under the ,medicaid program under subclause 7,i7 of section #aijb7;a77#aj77;,a77i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77;,a77i77-- 7aa7 on the basis of receiving aid or assistance under the ,state plan approved under part ,e of title ,,iv of that ,act 7#db ,u4,s4,c4 #fgj et seq472 7bb7 by reason of section #dgc7;b7 of that ,act 7#db ,u4,s4,c4 #fgc7;b772 or 7cc7 under subclause 7,,ii7 of section #aijb7;a77#aj77;,a77i7 of that ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77;,a77i774 2 and 7,b7 by adding at the end the following3 7iii7 ,without further application ,the term without further application has the meaning given the term in paragraph 7#d77;,g74 2 and 7#b7 by striking subparagraphs 7,b7 through 7,h7 and inserting the following3 7,b7 ,agreement ,for the school year beginning on ,july #a1 #bjbb1 and each school year thereafter1 each ,state shall enter into an agreement described in subparagraph 7,c7 with the #a or more ,state agencies conducting eligibility determinations for the ,medicaid program4 7,c7 ,procedures 7i7 ,in general ,subject to subparagraph 7,d7 and paragraph 7#f71 an agreement entered into under subparagraph 7,b7 shall establish procedures under which an eligible child shall be certified as eligible1 without further application1 for-- 7,i7 free or reduced price lunch under this ,act2 and 7,,ii7 free or reduced price breakfast under section #d of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aggc74 7ii7 ,free meals ,each agreement entered into under subparagraph 7,b7 shall ensure that a child who is simultaneously eligible for reduced price meals under this paragraph or based on an income eligibility determination1 and for free meals based on documentation provided under subsection 7d77#b71 shall be certified for free meals4 7,d7 ,certification ,subject to paragraph 7#f71 and according to an agreement entered into under subparagraph 7,b71 the local educational agency conducting eligibility determinations under that agreement shall certify an eligible child as eligible1 without further application1 for-- 7i7 free or reduced price lunch under this ,act2 and 7ii7 free or reduced price breakfast under section #d of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aggc74 4 #dje4 ,universal meal service in high poverty areas ,section #aa7;a77#a77;,f7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agei;a7a77#a77;,f77 is amended by striking clause 7vii7 and inserting the following3 7vii7 ,multiplier ,for each school year beginning on or before ,july #a1 #bjbb1 the multiplier shall be #b4e4 4 #djf4 ,statewide free universal school meals demonstration projects ,section #aa7;a77#a7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agei;a7a77#a77 is amended by adding at the end the following3 7,g7 ,statewide free universal school meals demonstration projects 7i7 ,definitions ,in this subparagraph3 7,i7 ,demonstration project ,the term demonstration project means a demonstration project carried out under clause 7ii74 7,,ii7 ,eligible school 7aa7 ,in general ,the term eligible school means a school that participates in the school lunch program under this ,act and the school breakfast program under section #d of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aggc74 7bb7 ,exclusion ,the term eligible school does not include a residential child care institution 7as defined in section #baj4b of title #g1 ,code of ,federal ,regulations 7or successor regulations774 7,,iii7 ,identified student ,the term identified student has the meaning given the term in subparagraph 7,f77i74 7,,iv7 ,selected ,state ,the term selected ,state means a ,state selected to carry out a demonstration project under clause 7iii77,i74 7ii7 ,establishment ,not later than ,july #a1 #bjbc1 the ,secretary shall carry out demonstration projects in selected ,states under which school meals are provided at no charge to every student at an eligible school in the selected ,state4 7iii7 ,state selection 7,i7 ,in general ,the ,secretary shall select not more than #e ,states to each carry out a demonstration project4 7,,ii7 ,applications ,a ,state seeking to carry out a demonstration project shall submit to the ,secretary an application at such time1 in such manner1 and containing such information as the ,secretary may require4 7,,iii7 ,priority ,in carrying out subclause 7,i71 the ,secretary shall give priority to a ,state based on-- 7aa7 the level of childhood poverty in the ,state2 7bb7 the extent to which the ,state has implemented subparagraph 7,f72 7cc7 the extent to which the direct certification rate of the ,state meets the required percentage 7as defined in section #i7;b77#d77;,f77i772 7dd7 the extent to which the ,state demonstrates a commitment to providing technical assistance to local educational agencies that will implement the demonstration project in the ,state2 and 7ee7 the extent to which the ,state demonstrates a commitment to providing non-,federal funding under clause 7vi77,,iii74 7iv7 ,start date ,a demonstration project shall begin in a selected ,state on the first day of the school year in that ,state4 7v7 ,special assistance payments 7,i7 ,first year ,for each month of the first school year during which a demonstration project is carried out1 a selected ,state shall receive special assistance payments at the rate for free meals for a percentage of all reimbursable meals served in eligible schools in the ,state in an amount equal to the product obtained by multiplying-- 7aa7 #a4i2 and 7bb7 the percentage of identified students in eligible schools in the ,state as of the last day of the prior school year1 up to a maximum of #ajj percent4 7,,ii7 ,subsequent years ,for each month of the second school year and each subsequent school year during which a demonstration project is carried out1 a selected ,state shall receive special assistance payments at the rate for free meals for a percentage of all reimbursable meals served in eligible schools in the ,state in an amount equal to the product obtained by multiplying-- 7aa7 #a4i2 and 7bb7 the higher of-- 7,,aa7 the percentage of identified students in eligible schools as of the last day of the prior school year2 and 7,,bb7 the percentage of identified students in eligible schools as of the last day of the school year prior to the first school year during which a demonstration project is carried out1 up to a maximum of #ajj percent4 7,,iii7 ,payment for other meals ,with respect to the reimbursable meals described in subclauses 7,i7 and 7,,ii7 for which a selected ,state is not receiving special assistance payments under this clause1 the reimbursement rate shall be the rate provided under section #d4 7,,iv7 ,payments in lieu of ,a special assistance payment made under this clause shall be in lieu of any other special assistance payment made under this paragraph4 7vi7 ,state implementation 7,i7 ,preliminary activities ,each selected ,state shall1 in the school year preceding the first school year during which the demonstration project shall be carried out in the ,state-- 7aa7 identify each eligible school in the ,state2 7bb7 in consultation with the ,secretary1 combine the percentage of identified students across eligible schools for the purpose of calculating the maximum reimbursement rate to ensure that the special assistance payments received under clause 7v7 are for the maximum amount2 7cc7 inform local educational agencies of the demonstration project2 and 7dd7 coordinate with local educational agencies to provide information about the demonstration project to parents or guardians of students attending eligible schools4 7,,ii7 ,meal service ,as part of a demonstration project1 an eligible school in a selected ,state-- 7aa7 shall not collect applications for free and reduced price lunches under this ,act2 and 7bb7 shall make school meals available to all children at the school at no charge4 7,,iii7 ,non-,federal funding 7aa7 ,in general ,each selected ,state may support the demonstration project using-- 7,,aa7 funds from ,state and local sources that are used for the maintenance of the free lunch program under this ,act and the free breakfast program under section #d of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aggc72 and 7,,bb7 ,state revenues appropriated or used for program purposes under section #g of this ,act4 7bb7 ,non-,federal contributions ,in addition to the funding received under this ,act and the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #agga et seq471 each selected ,state shall provide funding from non-,federal sources to ensure that local educational agencies in the ,state receive the free reimbursement rate for not less than #ij percent of the meals served at eligible schools4 7cc7 ,continuation of free rate 7,,aa7 ,definition of covered school year ,in this item1 the term covered school year means the school year preceding the first school year during which a demonstration project is carried out4 7,,bb7 ,free rate ,a selected ,state that receives special assistance payments at the free reimbursement rate under subparagraph 7,f7 for more than #ij percent of the meals served at eligible schools in the covered school year shall continue to receive the free reimbursement rate for not less than the same percentage of meals in each school year during which a demonstration project is carried out4 7vii7 ,report 7,i7 ,in general ,not later than ,september #cj1 #bjbg1 the ,secretary1 acting through the ,administrator of the ,food and ,nutrition ,service1 shall submit to the ,committee on ,agriculture1 ,nutrition1 and ,forestry of the ,senate and the ,committees on ,agriculture and ,education and ,labor of the ,house of ,representatives a report that evaluates the impact of each demonstration project in a selected ,state with respect to-- 7aa7 academic achievement1 absenteeism1 tardiness1 the school environment1 child food insecurity in the selected ,state1 and other key factors identified in consultation with the ,secretary of ,education2 7bb7 the rate of participation in the free lunch program under this ,act and the free breakfast program under section #d of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aggc7 among identified students and other students2 7cc7 school meal services1 finances1 and operations in the selected ,state2 7dd7 administrative costs to the selected ,state and the school food authorities participating in the demonstration project2 and 7ee7 the integrity of the operation of the free lunch program under this ,act in the selected ,state4 7,,ii7 ,funding 7aa7 ,in general ,on ,october #a1 #bjbc1 out of any funds in the ,treasury not otherwise appropriated1 the ,secretary of the ,treasury shall transfer to the ,secretary to carry out this clause #c1jjj1jjj1 to remain available until ,september #cj1 #bjbg4 7bb7 ,receipt and acceptance ,the ,secretary shall be entitled to receive1 shall accept1 and shall use to carry out this clause the funds transferred under item 7aa71 without further appropriation4 4 ,v ,freedom to be ,safe from ,harm ,a ,funding for the ,child ,abuse ,prevention and ,treatment ,act #eja4 ,additional ,,capta funding 7a7 ,additional amounts for ,state grants ,to improve child protective services ,section #ajf of the ,child ,abuse ,prevention and ,treatment ,act 7#db ,u4,s4,c4 #eajf;a7 is amended by adding at the end the following3 7g7 ,additional funding 7#a7 ,in general ,to carry out this section1 in addition to amounts made available under section #aab for such purposes1 there are authorized to be appropriated1 and there are appropriated1 out of amounts in the ,treasury not otherwise appropriated1 #bej1jjj1jjj for each of fiscal years #bjbb through #bjca1 to remain available until expended4 7#b7 ,allotments ,except as otherwise provided in this section1 out of the amounts appropriated under paragraph 7#a71 the ,secretary shall make allotments to each eligible ,state and territory in an amount equal to the sum of-- 7,a7 #ej1jjj2 and 7,b7 an amount that bears the same relationship to any amounts appropriated under paragraph 7#a7 that remain after all such ,states and territories have received #ej1jjj1 as the number of children under the age of #ah in the ,state or territory bears to the number of such children in all ,states and territories that apply for such a grant4 7#c7 ,eligible ,state ,to be eligible to receive an allotment under paragraph 7#b71 a ,state or territory shall demonstrate in its application for a grant under this section that such ,state or territory1 for purposes of carrying out the programs supported by such grant1 will expend the same amount1 or more1 of ,state or territory funds in the fiscal year for which the grant is awarded as such ,state or territory expended for such purposes in the previous fiscal year4 7#d7 ,definitions ,in this subsection1 the terms ,state and territory have the meanings given such terms in subsection 7f77#a74 4 7b7 ,additional amounts for community-,based grants for the prevention of child abuse and neglect 7#a7 ,in general ,section #bjc of the ,child ,abuse ,prevention and ,treatment ,act 7#db ,u4,s4,c4 #eaaf;b7 is amended-- 7,a7 in subsection 7a71 by striking amount appropriated under section #baj and inserting amounts appropriated under section #bji and subsection 7d77#a72 and 7,b7 by adding at the end the following3 7d7 ,additional funding 7#a7 ,additional appropriation ,to carry out this title1 in addition to amounts made available under section #bji for such purposes1 there are authorized to be appropriated1 and there are appropriated1 out of amounts in the ,treasury not otherwise appropriated1 #bej1jjj1jjj for each of fiscal years #bjbb through #bjca1 to remain available until expended4 7#b7 ,allotments 7,a7 ,in general ,the ,secretary shall allot the amount appropriated under paragraph 7#a7 for a fiscal year and remaining after the reservation under subsection 7a7 among eligible ,states in the same manner the ,secretary allots amounts appropriated under section #bji pursuant to subsection 7b74 ,for purposes of this paragraph1 the allotment formula described in subsection 7b7 shall be applied substituting eligible ,state for ,state each place such term appears in such subsection1 and substituting eligible ,states for ,states each place such term appears in such subsection4 7,b7 ,eligible ,state ,for purposes of this paragraph1 the term eligible ,state means a ,state that demonstrates in its application for a grant under section #bjd that such ,state1 for purposes of carrying out the programs supported by a grant under this title1 will expend the same amount1 or more1 of ,state funds in the fiscal year for which the grant is awarded as such ,state expended for such purposes in the previous fiscal year4 4 7#b7 ,clarification ,section #bjd7d7 of the ,child ,abuse ,prevention and ,treatment ,act 7#db ,u4,s4,c4 #eaaf;d7#d77 is amended by inserting 7excluding any amount received under section #bjc7;d77 after received under this title4 ,b ,funding for ,grants ,to ,protect ,children from ,institutional and ,systemic ,abuse #eaa4 ,purpose ,the purpose of this subtitle is to support and assist ,states in investigating1 recognizing1 reporting and preventing institutional and systemic child abuse4 #eab4 ,definitions ,in this subtitle3 7#a7 ,institutional and systemic child abuse ,the term institutional and systemic child abuse means a pattern of any form of abuse or neglect of a child when occurring while the child is in the care of a public or private facility in the ,state1 including a correctional facility1 detention facility1 treatment facility1 childcare center1 educational or religious institution1 and hospital4 7#b7 ,state ,the term ,state means any ,state of the ,united ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the ,virgin ,islands1 ,guam1 ,american ,samoa1 and the ,commonwealth of the ,northern ,mariana ,islands4 7#c7 ,unit of local government ,the term unit of local government means-- 7,a7 any city1 county1 township1 town1 borough1 parish1 village1 or other general purpose political subdivision of a ,state2 7,b7 any law enforcement district or judicial enforcement district that-- 7i7 is established under applicable ,state law2 and 7ii7 has the authority to1 in a manner independent of other ,state entities1 establish a budget and raise revenues2 or 7,c7 an ,indian ,tribe that performs law enforcement functions1 as determined by the ,secretary of the ,interior4 #eac4 ,grant program 7a7 ,grants required ,the ,attorney ,general shall make grants to ,states to assist ,states in investigating1 recognizing1 reporting1 and preventing institutional and systemic child abuse4 7b7 ,allocation of funds ,funds shall be allocated annually among eligible ,states on the basis of relative population of individuals under the age of #ah1 but the amount allocated to any ,state in a fiscal year shall not be less than #ejj1jjj4 7c7 ,requirements 7#a7 ,plan 7,a7 ,in general ,to be eligible for a grant under this subtitle1 a ,state shall submit to the ,attorney ,general a plan for carrying out programs1 projects1 and activities using the funds made available through the grant during a #e-year period4 7,b7 ,update ,a ,state shall annually update a plan submitted under subparagraph 7,a7 to include new programs1 projects1 and activities dedicated to recognizing1 reporting1 investigating1 and preventing institutional and systemic child abuse4 7,c7 ,regulations ,the ,attorney ,general shall promulgate regulations that require that any plan submitted under this paragraph-- 7i7 provide that not less than #gj percent of funds allocated to the ,state shall be distributed to the attorney general of the ,state or other chief law enforcement officer for-- 7,i7 conducting investigations into institutional and systemic child abuse2 and 7,,ii7 planning1 establishing1 operating1 coordinating1 and evaluating evidence-based and trauma-informed projects to develop more effective education1 training1 and research into preventing institutional and systemic child abuse2 7ii7 provide that not less than #bj percent of funds allocated to the ,state shall be distributed equitably to units of local government for planning1 establishing1 operating1 coordinating1 and evaluating evidence-based and trauma-informed projects to develop more effective education1 training1 and research into preventing institutional and systemic child abuse2 7iii7 designate a senior official reporting to the attorney general of the ,state or other chief law enforcement officer as responsible for-- 7,i7 supervising the preparation and administration of the plan submitted under subparagraph 7,a72 and 7,,ii7 overseeing all investigations1 education1 training1 and research in the office of the attorney general of the ,state or other chief law enforcement officer related to institutional and systemic child abuse2 and 7iv7 contain satisfactory evidence that the official designated in accordance with clause 7iii7 has or will have authority1 by legislation if necessary1 to implement the plan in accordance with this subtitle4 7#b7 ,annual performance reports ,each ,state awarded a grant under this subtitle shall submit to the ,attorney ,general an annual performance report that-- 7,a7 describes the progress of the ,state in implementing the original plan submitted under paragraph 7#a77;,a72 and 7,b7 describes the status of compliance with the requirements of the plan4 7#c7 ,rule of construction ,nothing in this subsection may be construed to require the dissemination of any information that the ,attorney ,general determines-- 7,a7 is law enforcement sensitive and should only be disclosed within the law enforcement community2 or 7,b7 poses a threat to a child4 7d7 ,noncompliance 7#a7 ,failure to comply with requirements ,if a ,state fails to comply with any of the applicable requirements in subsection 7c71 in any fiscal year beginning after ,september #cj1 #bjba-- 7,a7 subject to subparagraph 7,b71 the amount allocated to the ,state under subsection 7b7 for the subsequent fiscal year shall be reduced by not less than #bj percent for each such requirement with respect to which the failure occurs2 and 7,b7 the ,state shall be ineligible to receive any allocation under such section for such fiscal year unless-- 7i7 the ,state agrees to expend #ej percent of the amount allocated to the ,state for such fiscal year to achieve compliance with any requirement with respect to which the ,state is in noncompliance2 or 7ii7 the ,attorney ,general determines that the ,state-- 7,i7 has achieved substantial compliance with the requirements with respect to which the ,state was not in compliance2 and 7,,ii7 has made1 through appropriate executive or legislative action1 an unequivocal commitment to achieving full compliance with such requirements within a reasonable time4 7#b7 ,nonsubmission or nonqualification of plan 7,a7 ,in general ,if a ,state does not submit a plan1 fails to submit a plan1 or submits a plan or any modification thereof1 that the ,attorney ,general1 after reasonable notice and opportunity for hearing1 determines does not meet the requirements of this subtitle1 the ,attorney ,general shall endeavor to make the allocation to the ,state under subsection 7b7 available to local public and private nonprofit agencies within the ,state for use in carrying out activities described in subsection 7c77#a77;,c77i77,,ii74 7,b7 ,other funds ,the ,attorney ,general shall make funds that remain available after disbursements under subparagraph 7,a71 and any other unobligated funds1 available on an equitable basis to those ,states that have achieved full compliance with the requirements under this subtitle4 7e7 ,regulations ,the ,attorney ,general shall promulgate regulations to carry out this subtitle4 7f7 ,administrative expenses ,the ,attorney ,general may use not more than #e percent of the funds appropriated for a fiscal year to carry out this subtitle for the ,federal administrative costs of carrying out this subtitle for that fiscal year4 7g7 ,direct appropriation ,to carry out this subtitle1 there are authorized to be appropriated1 and there are appropriated1 out of amounts in the ,treasury not otherwise appropriated1 #bej1jjj1jjj for each of fiscal years #bjbb through #bjca1 to remain available until expended4