Caring for Children Act

TABLE OF CONTENTS:

Title I: Tax Relief to Increase Child Care Affordability

Title II: Encouraging Quality Child Care

Subtitle A: Dissemination of Information About Quality

Child Care

Subtitle B: Increased Enforcement of State Health and

Safety Standards

Subtitle C: Removal of Barriers to Increasing the

Supply of Quality Child Care

Subtitle D: Quality Child Care Through Federal

Facilities and Programs

Caring for Children Act - Title I: Tax Relief to Increase Child Care Affordability - Amends the Internal Revenue Code to increase the percentage of dependent care expenses (if the expenses are incurred to enable the taxpayer to be employed (employment-related expenses)) allowed as a credit. Deems a taxpayer who has one or more children under the age of four to have employment-related expenses of specified amounts, notwithstanding provisions limiting expenses to the amount of earned income.

(Sec. 102) Mandates a program to promote employer use of dependent care assistance programs. Authorizes appropriations.

(Sec. 103) Allows a credit to employers for employer-provided child care expenses, including acquisition, construction, and other property expenses and operating costs. Terminates the credit after a specified date.

Title II: Encouraging Quality Child Care - Subtitle A: Dissemination of Information About Quality Child Care - Directs the Secretary of Health and Human Services, directly or through a competitive contract, to collect and disseminate information on health and safety in various child care settings and findings in the field of early childhood learning and development.

(Sec. 202) Mandates grants to develop distance learning child care training technology infrastructures and model technology-based training courses for child care providers and child care workers. Authorizes appropriations.

Subtitle B: Increased Enforcement of State Health and Safety Standards - Amends the Child Care and Development Block Grant Act of 1990 to require that the State plan for the use of funds under the Act provide the percentage of child care provider inspections required under State law. Mandates changes in State allotments based on State health and safety standards and inspections.

Subtitle C: Removal of Barriers to Increasing the Supply of Quality Child Care - Authorizes appropriations to carry out the Child Care and Development Block Grant Act of 1990.

(Sec. 222) Establishes a grant program, based on State populations, to assist States in providing funds to encourage the establishment and operation of employer operated child care programs. Authorizes appropriations. Terminates the program on a specified date.

(Sec. 223) Mandates a report by the Comptroller General to the Congress on whether, and if so the extent to which, concerns regarding legal liability inhibit the availability and affordability of child care.

Subtitle D: Quality Child Care Through Federal Facilities and Programs - Mandates regulations requiring child care centers in executive, legislative, or judicial facilities to comply with State and local licensing requirements. Provides for enforcement.