David Kustoff (R-TN)
Child Care Tax Benefit Outreach and Assistance Act
A Republican bill with no cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is called the Child Care Tax Benefit Outreach and Assistance Act. It requires the Commissioner of Internal Revenue to appoint a Business Child Care Liaison within the Internal Revenue Service. The liaison's main job is to help businesses understand and use employer-provided child care benefits and tax credits. The liaison will also work with various stakeholders, create educational resources, and coordinate with federal and state agencies. Additionally, the liaison must provide public reports each year evaluating their progress and activities.
Yes· 3 of 18
- Scored +6
Does this make child care cost less?
The bill promotes employer-provided child care programs, dependent care flexible spending accounts, and stipends to make child care more accessible and affordable.
- Scored +5
Would children be better off under this?
Promoting employer-provided child care options helps expand early childhood care availability for working families.
- Scored +5
Would business owners be better off under this?
The bill provides business owners, particularly small businesses, with better resources, fact sheets, and guidance to utilize child care tax credits.
The opposite
- Scored -2
Does this reduce what the federal government spends?
The creation of a new Business Child Care Liaison position and potential support staff will increase federal administrative expenses.
Who it would affect, and how
Potential Positive Impacts for People
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Better Public Education: Section 2(g)(2)(B) requires the Business Child Care Liaison to provide public education and assistance regarding employer-provided child care benefits, which could help businesses expand these benefits for working parents.
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Helpful Tax Information: Section 2(g)(2)(C) instructs the liaison to issue a fact sheet for tax return preparers listing different employer-provided child care tax benefits and their rules, making it easier for tax professionals to assist people accurately.
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Easier Online Access: Section 2(g)(2)(E) requires a link on the SAM.gov homepage within 120 days to help businesses easily access resources, rules, and information about utilizing child care programs and credits.
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Reducing Small Business Barriers: Section 2(g)(2)(G) directs the liaison to coordinate with other agencies and governments to reduce information barriers specifically for small businesses looking to offer child care benefits.
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Accountability Through Reports: Section 2(g)(5)(D) mandates that the liaison's annual reports be made widely accessible to the public, keeping officials accountable for their actions and progress.
Potential Negative Impacts for People
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Cost of Government Staffing: Section 2(g)(1) allows the Commissioner of Internal Revenue to create an office with additional support staff to assist the liaison, which could increase government spending funded by taxpayers.
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Executive Compensation: Section 2(g)(4) states that the Business Child Care Liaison will be paid at the same rate as level V of the Executive Schedule, adding a permanent executive-level salary to the federal payroll.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill provides business owners, particularly small businesses, with better resources, fact sheets, and guidance to utilize child care tax credits. Would children be better off under this? — Promoting employer-provided child care options helps expand early childhood care availability for working families. Would middle-income households be better off under this? — Middle-class families stand to benefit significantly from greater employer adoption of dependent care flexible spending accounts and stipends. Would women be better off under this? — Improved access to affordable workplace child care disproportionately supports women, who often bear primary caregiving responsibilities. Would people in their twenties and thirties be better off under this? — Young adults in prime child-bearing and early-career stages benefit directly from expanded access to workplace child care support. Would households on low incomes be better off under this? — Expanded child care benefits can help lower-income working families afford necessary care and stay in the workforce. Would people in middle age be better off under this? — Middle-aged workers with young children or dependents will benefit from increased employer-provided care benefits. Would people in rural areas be better off under this? — Coordination with multiple federal and state agencies ensures that rural businesses and families receive better information and access to child care programs. Would farmers be better off under this? — The bill involves the Department of Agriculture in outreach efforts, helping rural and agricultural employers learn about child care benefits.
- Social Issues And Justice
- Does this make child care cost less? — The bill promotes employer-provided child care programs, dependent care flexible spending accounts, and stipends to make child care more accessible and affordable. Is this likely to lift people out of poverty? — Expanding access to affordable child care helps parents remain employed and support their families financially.
- Economy And Finance
- Does this make it easier to run a small business? — The legislation specifically directs the liaison to coordinate with agencies to reduce information barriers and help small businesses offer child care benefits. Is this likely to grow the economy? — By reducing information barriers for businesses providing child care, the bill helps working parents participate more fully in the workforce. Is this likely to create jobs? — The bill establishes a Business Child Care Liaison to help companies expand employer-provided child care benefits, which can aid in worker recruitment and retention. Does this reduce what the federal government spends? — The creation of a new Business Child Care Liaison position and potential support staff will increase federal administrative expenses.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill mandates annual public reporting on the liaison's activities, assistance requests, and the utilization rates of child care tax benefits. Does this give the federal government more power? — The legislation establishes a new federal liaison position and office within the IRS to oversee child care benefit outreach.
- Education And Technology
- Does this get reliable internet to more people? — The bill requires establishing a prominent online landing page and digital resources on SAM.gov to help businesses access child care credit information.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — The liaison is required to coordinate with various departments including the Secretary of Agriculture and state agencies to extend child care outreach to rural businesses.
- 9/21/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House
2 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.