HR 4102 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
Child Care for Working Parents Act of 1998
To establish an early childhood education services referral hotline; to amend the Child Care and Development Block Grant Act of 1990 to authorize additional appropriations and to authorize activities to improve the quality of child care services; to amend the Internal Revenue Code of 1986 to provide credit for employer expenses in providing certain dependent care services, and for other purposes.
Summary
This bill supports child care access and affordability through several mechanisms. It establishes a national toll-free hotline to help families find early childhood education services and increases funding for state child care assistance programs, requiring states to use at least 4 percent of funds for quality improvements including staff training and compensation. The bill creates a tax credit for employers who operate child care centers for their employees, equal to 50 percent of the employer's expenses minus any revenue received from employees. It also provides funding for extended learning time in schools.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
Actions (5)
- Jul 17, 1998 Referred to the Subcommittee on Early Childhood, Youth and Families. · house
- Jun 22, 1998 Referred to House Ways and Means · house
- Jun 22, 1998 Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Jun 22, 1998 Referred to House Education and the Workforce · house
- Jun 22, 1998 Introduced in House
More bills on these subjects (8)
Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE HOUSE OF REPRESENTATIVES
June 22, 1998
Mr. Schumer introduced the following bill; which was referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
A BILL
To establish an early childhood education services referral hotline; to amend the Child Care and Development Block Grant Act of 1990 to authorize additional appropriations and to authorize activities to improve the quality of child care services; to amend the Internal Revenue Code of 1986 to provide credit for employer expenses in providing certain dependent care services, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Child Care for Working Parents Act of 1998”.
SEC. 2. EARLY CHILDHOOD EDUCATION SERVICES REFERRAL HOTLINE.
(a) In General.—The Secretary of Health and Human Services may make a grant to a private, nonprofit entity to provide for the operation of a national, toll-free telephone hotline to provide information and assistance to families seeking quality early childhood education services.
(b) Duration.—A grant under this section may extend over a period of not more than 5 years.
(c) Annual Approval.—The provision of payments under a grant made under this section shall be subject to annual approval by the Secretary and subject to the availability of appropriations for each fiscal year to make the payments.
(d) Activities.—Funds received by an entity under this section shall be used to establish and operate a national, toll-free telephone hotline to provide information and assistance to families seeking quality early childhood education services. In establishing and operating the hotline, a private, nonprofit entity shall—
(1) contract with a carrier for the use of a toll-free telephone line;
(2) employ, train, and supervise personnel to answer incoming calls and provide to callers information about and referral to quality early childhood education facilities and local referral agencies;
(3) assemble and maintain a current database of information relating to the availability of local quality early childhood education services; and
(4) publicize the hotline to potential users throughout the United States.
(e) Application.—A grant may not be made under this section unless an application for such grant has been approved by the Secretary. To be approved by the Secretary under this subsection an application shall—
(1) contain such agreements, assurances, and information, be in such form and be submitted in such manner as the Secretary shall require by rule;
(2) include a complete description of the applicant’s plan for the operation of a national early childhood education services referral hotline, including descriptions of—
(A) training program for hotline personnel;
(B) the methodology for ensuring the accuracy of information provided to callers; and
(C) a plan for publicizing the availability of the hotline;
(3) demonstrate that the applicant has nationally recognized expertise in the area of early childhood education, including a demonstration of support from children’s advocacy groups; and
(4) contain such other information as the Secretary may require.
(f) Authorization of Appropriations.—
(1) In general.—There are authorized to be appropriated to carry out this section—
(A) $1,000,000 for fiscal year 1999;
(B) $400,000 for fiscal year 2000;
(C) $400,000 for fiscal year 2001;
(D) $400,000 for fiscal year 2002;
(E) $400,000 for fiscal year 2003; and
(F) $400,000 for fiscal year 2004.
(2) Availability.—Funds authorized to be appropriated under paragraph (1) shall remain available until expended.
SEC. 3. AMENDMENTS TO THE CHILD CARE AND DEVELOPMENT BLOCK GRANT ACT OF 1990.
(a) Authorization of Appropriations for Fiscal Years 1999 Through 2002.—Section 658B of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858) is amended by inserting “1998 and $8,500,000,000 for each of the fiscal years 1999 through” after “through”.
(b) Timely Payment of Funds for Child Care Services.—Section 658E(c) of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858c(c)) is amended by adding at the end the following:
“(6) Timely payment of assistance for child care services.—The State plan shall provide an assurance, and a detailed description of the methods that the State will use to ensure, that amounts provided under this subchapter for child care services will be paid to participating child care providers timely, as determined by the Secretary.”.
(c) Child Care Quality Improvement.—Section 658G of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858e) is amended to read as follows:
“SEC. 658G. ACTIVITIES TO IMPROVE THE QUALITY OF CHILD CARE.
“A State that receives financial assistance under this subchapter shall use not less than 4 percent of such assistance for one or more of the following:
“(1) Resource and referral programs.—Operating directly or providing financial assistance to private nonprofit organizations or public organizations (including units of general purpose local government) for the development, establishment, expansion, operation, and coordination of resource and referral programs specifically related to child care.
“(2) Grants or loans to assist in meeting state and local standards.—Making grants or providing loans to child care providers to assist such providers in meeting applicable State and local child care standards.
“(3) Monitoring of compliance with licensing and regulatory requirements.—Improving the monitoring of compliance with, and enforcement of, State and local licensing and regulatory requirements (including registration requirements).
“(4) Training.—Providing training and technical assistance in areas appropriate to the provision of child care services, such as training in health and safety, nutrition, first aid, the recognition of communicable diseases, child abuse detection and prevention, and the care of children with special needs.
“(5) Compensation.—Improving salaries and other compensation paid to full- and part-time staff who provide child care services for which assistance is provided under this subchapter. ”.
(d) Application of Amendments.—The amendments made by this section shall not apply with respect to any fiscal year beginning before the date of the enactment of this Act.
SEC. 4. CREDIT FOR EMPLOYER EXPENSES IN PROVIDING CERTAIN DEPENDENT CARE SERVICES.
(a) General Rule.—Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
“SEC. 45D. EMPLOYER EXPENSES IN PROVIDING DEPENDENT CARE SERVICES.
“(a) General Rule.—For purposes of section 38, the employer day care center credit determined under this section for the taxable year is the amount determined under subsection (b) with respect to each qualified day care center of the taxpayer.
“(b) Credit Per Facility.—For purposes of this section—
“(1) In general.—The amount determined under this subsection for any taxable year with respect to any qualified day care facility of the taxpayer is 50 percent of the excess (if any) of—
“(A) the expenses paid or incurred by the taxpayer during the taxable year in providing dependent care services at such facility for employees, over
“(B) the aggregate amount received or accrued during the taxable year by the employer for such services.
“(2) Depreciation allowances.—For purposes of paragraph
(1), depreciation allowances under section 167 shall be treated as expenses.
“(c) Qualified Day Care Center.—For purposes of this section, the term ‘qualified day care center’ means any day care center—
“(1) which is operated by the taxpayer exclusively for purposes of providing dependent care services to employees,
“(2) which is located on the business premises of the taxpayer or on a site within a reasonable distance of such premises,
“(3) which complies with all applicable laws and regulations of a State or unit of local government, and
“(4) the operation of which is part of a dependent care assistance program (as defined in section 129(d)).”
(b) Credit Made Part of General Business Credit.—Subsection (b) of section 38 of such Code is amended by striking “plus” at the end of paragraph (11), by striking the period at the end of paragraph (12) and inserting “, plus”, and by adding at the end thereof the following new paragraph:
“(13) the employer day care center credit determined under section 45D(a).”
(c) Denial of Double Benefit.—Section 280C of such Code is amended by adding at the end thereof the following new subsection:
“(d) Credit for Employer Day Care Center Expenses.—No deduction shall be allowed for that portion of the expenses referred to in section 45D(b)(1)(A) otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for such taxable year under section 45D(a).”
(d) Clerical Amendment.—The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:
“Sec. 45D. Employer expenses in providing dependent care services.”
(e) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
SEC. 5. EXTENDED TIME FOR LEARNING AND LONGER SCHOOL YEAR.
Section 10993(h)(1) of the Elementary and Secondary Education Act of 1965 is amended by striking “appropriated” and all that follows through the period and inserting “$150,000,000” for fiscal year 1999 and such sums as may be necessary for each of the fiscal years 2000, 2001, and 2002.”. <all>
Comments