SECTION 1. DEFINITIONS.

    For the purpose of this Act--
            (1) the term ``individual serving in the legislative 
        branch'' means any individual under section 2106 or 2107 of 
        title 5, United States Code; and
            (2) the term ``appropriate administrative authority'' 
        means, with respect to any individual serving in the 
        legislative branch whose pay is disbursed--
                    (A) by the Clerk of the House of Representatives, 
                the Director of Non-legislative and Financial Services;
                    (B) by the Secretary of the Senate, the Secretary 
                of the Senate; and
                    (C) other than as described in subparagraph (A) or 
                (B), such individual's appointing authority.

SEC. 2. DEPENDENT CARE ASSISTANCE PROGRAMS.

    (a) Establishment.--In order that dependent care assistance 
benefits be made available to individuals serving in the legislative 
branch, each of the appropriate administrative authorities shall 
establish (for those individuals who are within their respective 
jurisdictions, as described in section 1(2)), a program meeting the 
specifications set forth in subsection (b).
    (b) Specifications.--Each program established under this Act shall 
include provisions to ensure--
            (1) that benefits under the program--
                    (A) meet the requirements for exclusion from gross 
                income under section 129 of the Internal Revenue Code 
                of 1986 (relating to dependent care assistance 
                programs); and
                    (B) are provided pursuant to salary reduction 
                agreements meeting the requirements of section 125 of 
                the Internal Revenue Code of 1986 (relating to 
                cafeteria plans) for exclusion from gross income; and
            (2) that--
                    (A) a period of not less than 8 weeks shall be 
                afforded before the start of each calendar year to 
                permit--
                            (i) any individual participating in the 
                        program to elect to change the individual's 
                        salary reduction amount, or to cease 
                        participating in the program; and
                            (ii) any eligible individual who is not 
                        participating in the program to elect to begin 
                        or resume participation, as the case may be; 
                        and
                    (B) in addition to any opportunity afforded under 
                subparagraph (A)(i), an individual participating in the 
                program may, under conditions prescribed by the 
                appropriate adminstrative authority, elect to change 
                the individual's salary reduction amount, or to cease 
                participating in the program, upon filing written 
                application within 60 days after a change in family or 
                employment status, or the occurrence of any event 
                causing a change of 50 percent or more in estimated 
                dependent care costs for the year.
    (c) Eligibility.--A determination as to an individual's eligibility 
to participate in a program under this Act may not take into account 
the individual's age or length of previous service, or whether the 
individual is serving on a part-time, temporary, intermittent, or other 
similar basis.
    (d) Reductions in Pay.--Any payment of basic pay reduced by an 
amount determined pursuant to a salary reduction agreement under this 
Act is a full and complete discharge and acquittance of all claims and 
demands for regular services during the period covered by the payment, 
except the right to receive benefits pursuant to this Act.

SEC. 3. INFORMATION REQUIRED TO BE MAINTAINED.

    Each of the appropriate administrative authorities shall maintain, 
on an annual basis, information relating to--
            (1) the number of individuals who participated in the 
        program established by such authority (in the aggregate and by 
        salary ranges) during the preceding year;
            (2) the average salary reduction elected (as an overall 
        figure and by salary ranges) under the program during the 
        preceding year;
            (3) whether the total amount of salary reductions under the 
        program during the preceding year exceeded the total value of 
        benefits provided under such program during such year and, if 
        so, the amount of the excess; and
            (4) any other aspect of the program's operation during the 
        preceding year which the administrative authority considers 
        appropriate.
Information under this section shall be kept available for at least 5 
years following the end of the year with respect to which the 
information relates.

SEC. 4. COMMENCEMENT.

    Each of the appropriate administrative authorities shall take such 
measures as may be necessary to ensure--
            (1) that the first opportunity for any individual to elect 
        to become a participant in the program established by such 
        authority under this Act shall be afforded beginning with a 
        period (as described in section 2(b)(2)(A)) commencing not less 
        than 8 weeks before the program first commences (as described 
        in paragraph (3));
            (2) that eligible individuals are given advance notice as 
        to--
                    (A) the benefits to become available pursuant to 
                this Act;
                    (B) the terms and conditions for receiving those 
                benefits; and
                    (C) the procedures for making an election during 
                the period described in paragraph (1); and
            (3) that salary reductions are made and benefits provided 
        (in accordance with applicable terms and conditions under the 
        program) on and after the first day of the first calendar year 
        beginning at least 180 days after the date of enactment of this 
        Act.
Provides that dependent care assistance benefits be made available to individuals serving in the legislative branch of Government.
To provide that dependent care assistance benefits be made available to individuals serving in the legislative branch of the Government.