Bill · H.R. 10512· House(119-HR-10512)
Child Care Tax Benefit Outreach and Assistance Act
- Introduced
- 9/21/2026
- Last activity
- 9/21/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- David Kustoff
- Cosponsors
- None
- 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
Does this make child care cost less?+6
The bill promotes employer-provided child care programs, dependent care flexible spending accounts, and stipends to make child care more accessible and affordable.
Would children be better off under this?+5
Promoting employer-provided child care options helps expand early childhood care availability for working families.
Would business owners be better off under this?+5
The bill provides business owners, particularly small businesses, with better resources, fact sheets, and guidance to utilize child care tax credits.
The opposite
Does this reduce what the federal government spends?-2
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. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners+5Good For Children+5Good For Middle Class Households+4Good For Women+4Good For Young Adults+4Good For Low Income Households+3Good For Middle Aged+3Good For Rural Residents+3Good For Farmers+2
- Social Issues And Justice
- Improves Childcare Affordability+6Improves Poverty Reduction+2
- Economy And Finance
- Improves Small Business Support+5Improves Economic Growth+2Increases Job Creation+2Reduces Government Spending-2
- Governance And Ideology
- Improves Government Transparency+5Increases Federal Power+2
- Education And Technology
- Improves Internet Access+2
- Environment Energy And Infrastructure
- Improves Rural Development+2
- 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.