,,ii #aai? ,,congress #b;d ,session ,s4 #djga ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,m>* #ab1 #bjbf,ms4 ,hassan 7= h]self & ,mr4 ,sullivan7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to create a ,bus9ess ,*ild ,c>e ,liaison )9 ! ,int]nal ,rev5ue ,s]vice4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,*ild ,c>e ,tax ,b5efit ,outrea* & ,assi/ance ,act4 #b4 ,bus9ess *ild c>e liaison ,section #ghjc ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsection3 7g7 ,bus9ess ,*ild ,c>e ,liaison 7#a7 ,9 g5]al ,! ,commission] ( ,int]nal ,rev5ue %all appo9t )9 ! ,int]nal ,rev5ue ,s]vice a ,bus9ess ,*ild ,c>e ,liaison4 ,! appo9tm5t %all be made )\t reg>d to ! provisions ( title #e1 ,unit$ ,/ates ,code1 relat+ to appo9tm5ts 9 ! competitive s]vice or ,s5ior ,executive ,s]vice4 ,at ! ,commission]'s discretion1 ! ,commission] may create an (fice ) additional support /aff to assi/ ! ,bus9ess ,*ild ,c>e ,liaison 9 c>ry+ out ! duties describ$ 9 ?is subsection4 7#b7 ,duties ,! ,bus9ess ,*ild ,c>e ,liaison %all-- 7,a7 act z a liaison betwe5 ! ,int]nal ,rev5ue ,s]vice1 employ]-provid$ *ild c>e b5efit advocates1 bus9esses consid]+ provid+ or exp&+ *ild c>e b5efits = _! employees1 /ate work=ce bo>ds1 /ate economic developm5t ag5cies1 *ild c>e res\rce & ref]ral ag5cies1 tribal organizations 7z def9$ 9 section #d7l7 ( ! ,indian ,self-,det]m9ation & ,education ,assi/ance ,act71 & o!r /akehold]s1 includ+ *ild developm5t exp]ts1 7,b7 provide public education & assi/ance relat$ to ! expansion ( employ]-provid$ *ild c>e b5efits ?r\gh ! e/abli%m5t & ma9t5ance ( practices t promote employ]-provid$ *ild c>e b5efits1 includ+ ! use ( on-site or subsidiz$ *ild c>e1 ,dep5d5t ,c>e ,flexible ,sp5d+ ,acc\nts1 *ild c>e /ip5ds1 ne>-site *ild c>e p>tn]%ips1 %>$ & pool$ *ild-c>e arrangem5ts1 backup *ild c>e1 & res\rce & ref]ral s]vices1 7,c7 issue a fact %eet = use by tax return prep>]s li/+ ! diff]5t tax b5efits = employ]-provid$ *ild c>e & ! appropriate rules = ea* su* b5efit1 7,d7 help facilitate communication betwe5 bus9esses & ! ,int]nal ,rev5ue ,s]vice ab\t ! op]ational *all5ges & opportunities t exi/ to improve ! use ( ,f$]ally inc5tiviz$ *ild c>e b5efits su* z ,dep5d5t ,c>e ,flexible ,sp5d+ ,acc\nts & ! cr$it "u section #de;,f1 7,e7 9 collaboration ) ! ,g5]al ,s]vices ,adm9i/ration1 )9 #abj days ( ! date ( ! enactm5t ( ?is subsection1 e/abli% a l9k on ! homepage ( ,,sam4gov1 :i* all[s website visitors to access a l&+ page on ! ,,sam4gov website :i* is tailor$ to help+ bus9esses le>n ab\t utiliz+ ! ,dep5d5t ,c>e ,assi/ance ,program & ! cr$it "u section #de1 res\rces = und]/&+ ! rules & regulations ) ^! programs1 & ! b5efits ( utiliz+ ^! programs on work] recruitm5t1 ret5tion1 productivity1 & well-be+1 7,f7 id5tify & recomm5d to ,congress pot5tial legislative & adm9i/rative *anges to increase practices t promote employ]-provid$ *ild c>e b5efits1 & 7,g7 coord9ate ) o!r ,f$]al ag5cies & (ficials1 includ+ ! ,secret>y1 ! ,adm9i/rator ( ! ,small ,bus9ess ,adm9i/ration1 ! ,secret>y ( ,comm]ce1 ! ,secret>y ( ,heal? & ,human ,s]vices1 ! ,secret>y ( ! ,int]ior1 ! ,secret>y ( ,labor1 & ! ,secret>y ( ,education1 or ! designee ( any su* individual1 & ,/ate & local gov]nm5ts on outrea* & education to in=m employ]s & employees ab\t ! possibilities & b5efits ( employ]-provid$ *ild c>e b5efits & p>ticul>ly r$uc+ in=mation b>ri]s = small bus9esses4 7#c7 ,consultation & input ,! ,commission] ( ,int]nal ,rev5ue %all solicit advice & input f ! ,bus9ess ,*ild ,c>e ,liaison 9 develop+ regulations or int]pretations ( ?is title t relate to employ]-provid$ *ild c>e b5efits4 7#d7 ,comp5sation ,! ,bus9ess ,*ild ,c>e ,liaison %all be entitl$ to comp5sation at ! same rate z ! rate ( basic pay 9 effect = a position at level ,v ( ! ,executive ,s*$ule "u section #ecaf ( title #e1 ,unit$ ,/ates ,code4 7#e7 ,annual report 7,a7 ,9 g5]al ,n lat] ?an ,decemb] #ca ( ea* cal5d> ye> beg9n+ aft] ! date ( ! enactm5t ( ?is subsection1 ! ,bus9ess ,*ild ,c>e ,liaison %all submit a report to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives on ! activities ( ! ,bus9ess ,*ild ,c>e ,liaison dur+ ! fiscal ye> end+ dur+ su* cal5d> ye>4 7,b7 ,cont5ts ,ea* report submitt$ pursuant to subp>agraph 7,a7 %all-- 7i7 summ>ize ! assi/ance reque/s receiv$ by ! ,bus9ess ,*ild ,c>e ,liaison dur+ ! fiscal ye> end+ dur+ ! cal5d> ye> ( su* report1 7ii7 describe ! activities conduct$ by ! ,bus9ess ,*ild ,c>e ,liaison1 includ+ ! activities describ$ "u subp>agraphs 7,b7 & 7,f7 ( p>agraph 7#b71 & evaluate ! effectiv5ess ( ! ,bus9ess ,*ild ,c>e ,liaison dur+ su* fiscal ye>1 7iii7 describe any significant problems ! ,bus9ess ,*ild ,c>e ,liaison has id5tifi$ dur+ su* fiscal ye> & ways to mitigate su* problems1 7iv7 conta9 recomm5dations = any adm9i/rative or legislative action :i* may be appropriate to resolve b>ri]s to1 & to inc5tivize1 practices :i* promote employ]-provid$ *ild c>e b5efits1 & 7v7 describe progress relat$ to employ]-provid$ *ild c>e b5efits 9 bus9esses 9 ! ,unit$ ,/ates1 includ+ data updat$ at lea/ annually on ! utilization ( ,dep5d5t ,c>e ,flexible ,sp5d+ ,acc\nts & ! cr$it "u section #de;,f1 9 p>ticul>-- 7,i7 ! numb] ( employ]s utiliz+ ^! tax b5efits1 7,,ii7 a breakd[n ( ! size ( employ]s utiliz+ ^! tax b5efits1 & 7,,iii7 o!r relevant in=mation z deem$ appropriate by ! ,bus9ess ,*ild ,c>e ,liaison4 7,c7 ,concurr5t submission ,! ,bus9ess ,*ild ,c>e ,liaison %all submit a copy ( ea* report submitt$ pursuant to subp>agraph 7,a7 to ! ,commission] ( ,int]nal ,rev5ue1 & any o!r appropriate (ficial1 at ! same "t su* report is submitt$ pursuant to su* subp>agraph4 7,d7 ,public availability ,! ,commission] %all make a copy ( ea* report submitt$ pursuant to subp>agraph 7,a7 available & widely accessible to ! public4 4