,,ii  #aahth ,,congress  #b;d ,session  
,s4 #ebed  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #be1
 #bjbd,mr4 ,bennet 7for himself and     
,mrs4 ,blackburn7 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 enhance the  
employer-provided child care credit4    
#a4 ,short title ,this ,act may be cited
 as the ,child ,care for ,american      
,families ,act4  #b4 ,increase in       
employer-provided child care credit     
amount  7a7 ,in general ,section        
#de;,f7a77#a7 of the ,internal ,revenue 
,code of #aihf is amended by striking   
#be percent and inserting the applicable
 percentage4  7b7 ,applicable percentage
 ,section #de;,f7a7 of such ,code1 as   
amended by subsection 7a71 is amended-- 
7#a7 by redesignating paragraphs 7#a7   
and 7#b7 as subparagraphs 7,a7 and 7,b71
 respectively1 and by moving the margins
 of such subparagraphs #b ems to the    

right1  7#b7 by striking ,for purposes  
and inserting the following3  7#a7      
,credit allowed ,for purposes  1 and    
7#c7 by adding at the end the following 
new paragraph3  7#b7 ,applicable        
percentage  7,a7 ,in general ,for       
purposes of paragraph 7#a77;,a71 the    
applicable percentage is-- 7i7 except as
 otherwise provided in this paragraph1  
#dj percent1  7ii7 in the case of any   
qualified child care expenditures of an 
eligible small business1 #ej percent1   
and  7iii7 in the case of any qualified 
child care expenditures paid or incurred
 in connection with a qualified child   
care facility located in a eligible     
census tract1 #fj percent4  7,b7        
,eligible small business ,for purposes  
of subparagraph 7,a71 the term eligible 
small business means1 with respect to   
any taxable year1 any taxpayer if the   
annual average number of employees      
employed by such person during either of
 the #b preceding taxable years was #ejj
 or fewer4 ,for purposes of the         

preceding sentence1 a preceding taxable 
year may be taken into account only if  
the taxpayer was in existence throughout
 the year4  7,c7 ,eligible census tract 
7i7 ,in general ,for purposes of        
subparagraph 7,a71 the term eligible    
census tract means any population census
 tract which-- 7,i7 is described in     
section #de;,d7e71 or  7,,ii7 is not an 
urban area4  7ii7 ,urban area ,for      
purposes of this subparagraph1 the term 
urban area means a census tract 7as     
defined by the ,bureau of the ,census7  
which1 according to the most recent     
decennial census1 has been designated as
 an urban area by the ,secretary of     
,commerce4  4  7c7 ,dollar limitation   
,section #de;,f7b7 of such ,code is     
amended to read as follows3  7b7 ,dollar
 limitation  7#a7 ,aggregate limitation 
,the credit allowable under subsection  
7a7 for any taxable year shall not      
exceed #a1bjj1jjj4  7#b7 ,limitation    
with respect to qualified child care    
expenditures ,the aggregate amount of   

qualified child care expenditures which 
may be taken into account under this    
section for any taxable year shall not  
exceed #b1jjj1jjj4  4  7d7 ,effective   
date ,the amendments made by this       
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4  #c4 ,guidance  
regarding multi-employer facilities     
,section #de;,f of the ,internal        
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subsection3  7g7 ,guidance ,the         
,secretary shall issue such guidance as 
may be necessary to carry out the       
purposes of this section1 including     
guidance on the application of this     
section to multi-employer facilities4  4
  #d4 ,dissemination of information  7a7
 ,in general ,not later than #a year    
after the date of the enactment of this 
,act1 the ,secretary of the ,treasury   
7or the ,secretary's delegate7 shall    
establish a public awareness program to 
inform taxpayers about-- 7#a7 the       

availability of the credit for          
employer-provided child care under      
section #de;,f of the ,internal ,revenue
 ,code of #aihf1 and  7#b7 filing       
procedures for such credit4  7b7 ,method
 ,in carrying out this section1 the     
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall use        
appropriate means of communication to   
ensure awareness by all taxpayers who   
are eligible for the credit allowed     
under section #de;,f of the ,internal   
,revenue ,code of #aihf4