,,ii #aaith ,,congress #b;d ,session ,s4 #djga ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #ab1 #bjbf,ms4 ,hassan 7for herself and ,mr4 ,sullivan7 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 create a ,business ,child ,care ,liaison within the ,internal ,revenue ,service4 #a4 ,short title ,this ,act may be cited as the ,child ,care ,tax ,benefit ,outreach and ,assistance ,act4 #b4 ,business child care liaison ,section #ghjc of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7g7 ,business ,child ,care ,liaison 7#a7 ,in general ,the ,commissioner of ,internal ,revenue shall appoint within the ,internal ,revenue ,service a ,business ,child ,care ,liaison4 ,the appointment shall be made without regard to the provisions of title #e1 ,united ,states ,code1 relating to appointments in the competitive service or ,senior ,executive ,service4 ,at the ,commissioner's discretion1 the ,commissioner may create an office with additional support staff to assist the ,business ,child ,care ,liaison in carrying out the duties described in this subsection4 7#b7 ,duties ,the ,business ,child ,care ,liaison shall-- 7,a7 act as a liaison between the ,internal ,revenue ,service1 employer-provided child care benefit advocates1 businesses considering providing or expanding child care benefits for their employees1 state workforce boards1 state economic development agencies1 child care resource and referral agencies1 tribal organizations 7as defined in section #d7l7 of the ,indian ,self-,determination and ,education ,assistance ,act71 and other stakeholders1 including child development experts1 7,b7 provide public education and assistance related to the expansion of employer-provided child care benefits through the establishment and maintenance of practices that promote employer-provided child care benefits1 including the use of on-site or subsidized child care1 ,dependent ,care ,flexible ,spending ,accounts1 child care stipends1 near-site child care partnerships1 shared and pooled child-care arrangements1 backup child care1 and resource and referral services1 7,c7 issue a fact sheet for use by tax return preparers listing the different tax benefits for employer-provided child care and the appropriate rules for each such benefit1 7,d7 help facilitate communication between businesses and the ,internal ,revenue ,service about the operational challenges and opportunities that exist to improve the use of ,federally incentivized child care benefits such as ,dependent ,care ,flexible ,spending ,accounts and the credit under section #de;,f1 7,e7 in collaboration with the ,general ,services ,administration1 within #abj days of the date of the enactment of this subsection1 establish a link on the homepage of ,,sam4gov1 which allows website visitors to access a landing page on the ,,sam4gov website which is tailored to helping businesses learn about utilizing the ,dependent ,care ,assistance ,program and the credit under section #de1 resources for understanding the rules and regulations with these programs1 and the benefits of utilizing these programs on worker recruitment1 retention1 productivity1 and well-being1 7,f7 identify and recommend to ,congress potential legislative and administrative changes to increase practices that promote employer-provided child care benefits1 and 7,g7 coordinate with other ,federal agencies and officials1 including the ,secretary1 the ,administrator of the ,small ,business ,administration1 the ,secretary of ,commerce1 the ,secretary of ,health and ,human ,services1 the ,secretary of the ,interior1 the ,secretary of ,labor1 and the ,secretary of ,education1 or the designee of any such individual1 and ,state and local governments on outreach and education to inform employers and employees about the possibilities and benefits of employer-provided child care benefits and particularly reducing information barriers for small businesses4 7#c7 ,consultation and input ,the ,commissioner of ,internal ,revenue shall solicit advice and input from the ,business ,child ,care ,liaison in developing regulations or interpretations of this title that relate to employer-provided child care benefits4 7#d7 ,compensation ,the ,business ,child ,care ,liaison shall be entitled to compensation at the same rate as the rate of basic pay in effect for a position at level ,v of the ,executive ,schedule under section #ecaf of title #e1 ,united ,states ,code4 7#e7 ,annual report 7,a7 ,in general ,not later than ,december #ca of each calendar year beginning after the date of the enactment of this subsection1 the ,business ,child ,care ,liaison shall submit a report to the ,committee on ,finance of the ,senate and the ,committee on ,ways and ,means of the ,house of ,representatives on the activities of the ,business ,child ,care ,liaison during the fiscal year ending during such calendar year4 7,b7 ,contents ,each report submitted pursuant to subparagraph 7,a7 shall-- 7i7 summarize the assistance requests received by the ,business ,child ,care ,liaison during the fiscal year ending during the calendar year of such report1 7ii7 describe the activities conducted by the ,business ,child ,care ,liaison1 including the activities described under subparagraphs 7,b7 and 7,f7 of paragraph 7#b71 and evaluate the effectiveness of the ,business ,child ,care ,liaison during such fiscal year1 7iii7 describe any significant problems the ,business ,child ,care ,liaison has identified during such fiscal year and ways to mitigate such problems1 7iv7 contain recommendations for any administrative or legislative action which may be appropriate to resolve barriers to1 and to incentivize1 practices which promote employer-provided child care benefits1 and 7v7 describe progress related to employer-provided child care benefits in businesses in the ,united ,states1 including data updated at least annually on the utilization of ,dependent ,care ,flexible ,spending ,accounts and the credit under section #de;,f1 in particular-- 7,i7 the number of employers utilizing these tax benefits1 7,,ii7 a breakdown of the size of employers utilizing these tax benefits1 and 7,,iii7 other relevant information as deemed appropriate by the ,business ,child ,care ,liaison4 7,c7 ,concurrent submission ,the ,business ,child ,care ,liaison shall submit a copy of each report submitted pursuant to subparagraph 7,a7 to the ,commissioner of ,internal ,revenue1 and any other appropriate official1 at the same time such report is submitted pursuant to such subparagraph4 7,d7 ,public availability ,the ,commissioner shall make a copy of each report submitted pursuant to subparagraph 7,a7 available and widely accessible to the public4 4