Bill · S. 4071· Senate(119-S-4071)
Child Care Tax Benefit Outreach and Assistance Act
- Introduced
- 3/12/2026
- Last activity
- 3/12/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Maggie Hassan
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill is cited as the Child Care Tax Benefit Outreach and Assistance Act. It amends the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service. The Commissioner of Internal Revenue will appoint this liaison. The liaison will work with various stakeholders and federal agencies to provide public education and assistance regarding employer-provided child care benefits. The bill also requires the liaison to issue fact sheets, establish website links on SAM.gov, and submit annual reports to congressional committees.
Yes· 3 of 24
Would women be better off under this?+8
Strongly positive as child care access is a primary barrier to women's workforce participation.
Does this make child care cost less?+7
Promotes employer-provided child care benefits and tax incentives to make care more accessible.
Would children be better off under this?+6
Promotes expanded access to employer-provided child care services.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Under section 2 enacting subsection (g)(2)(B), the liaison will provide public education and assistance related to expanding employer-provided child care benefits. This may benefit individuals and groups by promoting on-site child care, flexible spending accounts, stipends, and backup care.
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Under section 2 enacting subsection (g)(2)(C), the liaison will issue a fact sheet for tax return preparers listing tax benefits for employer-provided child care and their rules. This provision could help tax preparers better assist individuals in utilizing available child care tax benefits.
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Under section 2 enacting subsection (g)(2)(E), a website link on SAM.gov will be established within 120 days to help businesses learn about utilizing the Dependent Care Assistance Program and the credit under section 45F. This might benefit businesses by providing resources on programs that improve worker recruitment, retention, productivity, and well-being.
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Under section 2 enacting subsection (g)(2)(G), the liaison will coordinate with federal, state, and local governments on outreach to inform employers and employees about employer-provided child care benefits, particularly reducing information barriers for small businesses. This could positively impact small businesses and their workers by making child care benefits easier to understand and access.
Potential Negative Impacts for People
- The provided text does not explicitly mention any specific negative consequences or burdens for individuals or groups of people in the United States.
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 Women+8Good For Business Owners+6Good For Children+6Good For Low Income Households+5Good For Middle Class Households+5Good For Middle Aged+4Good For Young Adults+4Good For Men+3Good For Native Americans+3Good For African Americans+2Good For Asian Americans+2Good For High Income Households+2Good For Hispanic Americans+2Good For White Americans+2
- Economy And Finance
- Improves Small Business Support+5Reduces Small Business Taxes+3Reduces Middle Class Taxes+2Improves Economic Growth+1Increases Job Creation+1
- Social Issues And Justice
- Improves Childcare Affordability+7Improves Gender Equality+3Improves Poverty Reduction+2
- Governance And Ideology
- Improves Government Transparency+3Increases Federal Power+1
- 3/12/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
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.
Dan SullivanRepublican · Alaska