,i #aaith ,,congress #ast ,session ,h4 ,r4 #caee ,,in ,,the ,,house ,,of ,,representatives ,may #a1 #bjbe,mr4 ,kustoff 7for himself and ,ms4 ,tenney7 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 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 an eligible area1 #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 area 7i7 ,in general ,for purposes of subparagraph 7,a71 the term eligible area means-- 7,i7 a census tract described in section #de;,d7e71 or 7,,ii7 a rural county4 7ii7 ,rural county 7,i7 ,in general ,for purposes of this subparagraph1 the term rural county means a county in which greater than #ej percent of the population of such county resides in census blocks that are designated as rural blocks 7as determined by the ,bureau of the ,census according to the most recent decennial census74 7,,ii7 ,designation where no county ,for purposes of subclause 7,i71 a rule similar to the rule of section #adc7k77#b77;,d7 shall apply4 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 #e4 ,,gao study on regulatory barriers affecting employer-provided child care 7a7 ,in general ,not later than #ab months after the date of enactment of this ,act1 the ,comptroller ,general of the ,united ,states shall submit to the applicable ,congressional committees a report examining-- 7#a7 ,state and local licensure and regulatory requirements affecting child care facilities2 7#b7 compliance costs and operational barriers for child care providers1 particularly with respect to providers operating in multiple ,states2 and 7#c7 opportunities to reduce regulatory burdens while maintaining safety and quality standards1 including how such improvements could enhance employer participation under section #de;,f of the ,internal ,revenue ,code of #aihf4 7b7 ,recommendations ,the report described in subsection 7a7 shall include recommendations for-- 7#a7 updating1 expanding1 or otherwise strengthening regulations affecting child care facilities2 7#b7 enhancing uniformity across ,state regulatory frameworks to facilitate greater employer participation in providing high-quality child care2 7#c7 reducing barriers for multi-employer facilities seeking to make use of the credit provided under section #de;,f of the ,internal ,revenue ,code of #aihf2 and 7#d7 reducing barriers for multi-state operators seeking to qualify for the credit provided under section #de;,f of the ,internal ,revenue ,code of #aihf4 7c7 ,applicable ,congressional committees ,for purposes of this section1 the term applicable ,congressional committees means-- 7#a7 the ,committees on ,finance and ,health1 ,education1 ,labor1 and ,pensions of the ,senate2 and 7#b7 the ,committees on ,ways and ,means and ,education and the ,workforce of the ,house of ,representatives4