II 

118TH CONGRESS 

2D SESSION S. 4765 

To reauthorize the Child Care and Development Block Grant Act of 1990, 

to improve access to relative caregivers, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JULY 24, 2024 

Mr. RUBIO introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To reauthorize the Child Care and Development Block Grant 

Act of 1990, to improve access to relative caregivers, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Respect Parents’ 

5 Childcare Choices Act’’. 

6 SEC. 2. AMENDMENTS TO THE CHILD CARE AND DEVELOP7 MENT BLOCK GRANT ACT OF 1990. 

8 (a) AUTHORIZATION OF APPROPRIATIONS.—Section 

9 658B of the Child Care and Development Block Grant Act 

10 of 1990 (42 U.S.C. 9858) is amended by striking ‘‘this 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
2 

•S 4765 IS

1 subchapter’’ and all that follows and inserting the fol2 lowing: ‘‘this subchapter, $14,000,000,000 for each of fis3 cal years 2025 through 2030.’’. 

4 (b) APPLICATION AND PLAN.—Section 658E(c) of 

5 the Child Care and Development Block Grant Act of 1990 

6 (42 U.S.C. 9858c(c)) is amended— 

7 (1) in paragraph (2)— 

8 (A) by striking subparagraph (A) and in9 serting the following: 

10 ‘‘(A) PARENTAL CHOICE OF PROVIDERS.— 

11 Provide assurances that— 

12 ‘‘(i) the parent or parents of each eli13 gible child within the State, who receives 

14 or is offered child care services for which 

15 financial assistance is provided under this 

16 subchapter, are given the option to receive 

17 a child care certificate as defined in section 

18 658P(2); and 

19 ‘‘(ii) all direct services authorized in 

20 this subchapter will be provided via child 

21 care certificates.’’; 

22 (B) in subparagraph (F)— 

23 (i) in clause (i), by inserting ‘‘(not in24 cluding in-home child care providers and 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
3 

•S 4765 IS

1 relative caregivers)’’ after ‘‘within the 

2 State’’; and 

3 (ii) in clause (ii), by inserting ‘‘(other 

4 than in-home child care providers and rel5 ative caregivers)’’ after ‘‘described in 

6 clause (i)’’; 

7 (C) in subparagraph (G)— 

8 (i) in clause (i)— 

9 (I) in the first sentence, by in10 serting ‘‘(if any)’’ after ‘‘within the 

11 State’’; and 

12 (II) in the second sentence, by 

13 inserting ‘‘, except that such require14 ments shall not apply to in-home child 

15 care providers and relative caregivers’’ 

16 before the period; and 

17 (ii) in clause (ii)(I), by striking 

18 ‘‘(which may include encouraging the pur19 suit of postsecondary education),’’; 

20 (D) in subparagraph (K)(i)(II)— 

21 (i) in item (aa), by inserting ‘‘(not in22 cluding in-home child care providers and 

23 relative caregivers or their facilities)’’ be24 fore the semicolon; and 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
4 

•S 4765 IS

1 (ii) in item (bb), by inserting ‘‘(not in2 cluding in-home child care providers and 

3 relative caregivers or their facilities)’’ after 

4 ‘‘facility in the State’’; 

5 (E) in subparagraph (M), by adding at the 

6 end the following flush sentence: 

7 ‘‘Nothing in this subchapter shall be construed 

8 to imply that States are required to provide a 

9 portion of the delivery of direct services through 

10 grants or contracts.’’; 

11 (F) in subparagraph (N)— 

12 (i) by striking ‘‘(N)’’ and all that pre13 cedes clause (i) and inserting the following: 

14 ‘‘(N) PROTECTION FOR WORKING AND

15 NEWLY MARRIED PARENTS.—’’; 

16 (ii) in clause (i)(I)— 

17 (I) by striking ‘‘85 percent of’’; 

18 and 

19 (II) by striking ‘‘of the same 

20 size’’ and inserting ‘‘with the same 

21 number of children and parents as 

22 prescribed in section 658P(4)’’; 

23 (iii) in clause (iii)— 

24 (I) by inserting before ‘‘At the 

25 option’’ the following: 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
5 

•S 4765 IS

1 ‘‘(I) CESSATION OF WORK, 

2 TRAINING, OR EDUCATION.—’’; and 

3 (II) by adding at the end the fol4 lowing: 

5 ‘‘(II) MARRIAGE OF AN UNMAR6 RIED PARENT.—The plan shall certify 

7 that the State will not terminate as8 sistance provided to carry out this 

9 subchapter based on a factor con10 sisting of an unmarried parent’s mar11 riage which causes the family income 

12 to rise above the State median income 

13 for a family with the same number of 

14 children and parents as prescribed in 

15 section 658P(4), without continuing 

16 the assistance for at least 6 months 

17 after such marriage.’’; 

18 (iv) in clause (iv)— 

19 (I) by striking ‘‘for children of 

20 parents’’ and inserting the following: 

21 ‘‘for children of— 

22 ‘‘(I) parents’’; and 

23 (II) by striking ‘‘85 percent of 

24 the State median income for a family 

25 of the same size’’ and inserting the 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
6 

•S 4765 IS

1 following: ‘‘the State median income 

2 for a family with the same number of 

3 children and parents as prescribed in 

4 section 658P(4); or 

5 ‘‘(II) parents who married fol6 lowing the initial determination or 

7 most recent redetermination whose 

8 family income now exceeds the State’s 

9 income limit to qualify for such assist10 ance due to the addition of their 

11 spouse’s income.’’; and 

12 (G) by adding at the end the following: 

13 ‘‘(W) NOTIFICATION OF PROGRAM COV14 ERAGE FOR RELATIVE CAREGIVERS.—The plan 

15 shall certify that the State will— 

16 ‘‘(i) clearly post on the State’s website 

17 described in subparagraph (E)(III); and 

18 ‘‘(ii) annually notify the parents of 

19 each eligible child receiving a child care 

20 certificate under this subchapter that such 

21 certificates may be used— 

22 ‘‘(I) as a payment to a relative 

23 caregiver including the child’s grand24 parent, great grandparent, adult sib25 ling, aunt, or uncle; or 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
7 

•S 4765 IS

1 ‘‘(II) as a disbursement to mar2 ried parents in which at least one par3 ent is acting as a relative caregiver to 

4 the parent’s own eligible child, so long 

5 as such families are in compliance 

6 with the income and work require7 ments described in section 

8 658P(4)(C)(iii). 

9 ‘‘(X) REVIEW OF REQUIREMENTS ON REL10 ATIVE CAREGIVERS.—The plan shall include 

11 certification that the State will (at least once 

12 every 5 years) review State and local regula13 tions, requirements, and licensing standards ap14 plicable to relative caregivers to identify bur15 densome or redundant requirements that are 

16 unnecessary to protect the health and safety of 

17 children and that— 

18 ‘‘(i) limit or lower the number of rel19 ative caregivers who care for eligible chil20 dren under this subchapter; or 

21 ‘‘(ii) prevent parents from choosing to 

22 have a relative caregiver provide childcare 

23 for their eligible child.’’; 

24 (2) in paragraph (3)(E)(ii), by striking ‘‘70 

25 percent to fund direct services (provided by the 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
8 

•S 4765 IS

1 State) in accordance with paragraph (2)(A)’’ and in2 serting ‘‘90 percent to fund direct services (provided 

3 by the State) via child care certificates’’; and 

4 (3) in paragraph (4)— 

5 (A) by redesignating subparagraph (C) as 

6 subparagraph (D); and 

7 (B) by inserting after subparagraph (B), 

8 the following: 

9 ‘‘(C) PAYMENT RATE.—The State plan 

10 shall certify that the payment rate to relative 

11 caregivers is not less than 75 percent of the 

12 rate for family child care providers for children 

13 of the same age and in the same geographic lo14 cation.’’. 

15 (c) LIMITATIONS.—Section 658F(b)(2) of the Child 

16 Care and Development Block Grant Act of 1990 (42 

17 U.S.C. 9858d(b)(2)) is amended— 

18 (1) in the paragraph heading, by striking ‘‘SEC19 TARIAN’’ and inserting ‘‘RELIGIOUS’’; and 

20 (2) by striking ‘‘sectarian’’ and inserting ‘‘reli21 gious’’. 

22 (d) IMPROVING THE QUALITY OF CHILD CARE.—Sec23 tion 658G of the Child Care and Development Block 

24 Grant Act of 1990 (42 U.S.C. 9858e) is amended— 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
9 

•S 4765 IS

1 (1) in subsection (a), by striking paragraphs 

2 (2) and (3) and inserting the following: 

3 ‘‘(2) AMOUNT OF RESERVATIONS.—Such State 

4 shall reserve and use— 

5 ‘‘(A) not more than 9 percent of the funds 

6 described in paragraph (1) each year to carry 

7 out the activities described in paragraph (1); 

8 and 

9 ‘‘(B) in addition to the funds reserved 

10 under subparagraph (A), 3 percent of the funds 

11 described in paragraph (1) to carry out the ac12 tivities described in paragraph (1) and sub13 section (b)(4), as such activities relate to the 

14 quality of care for infants and toddlers.’’; and 

15 (2) in subsection (b)(1)— 

16 (A) in subparagraph (F), by adding ‘‘and’’ 

17 at the end; 

18 (B) in subparagraph (G), by striking ‘‘; 

19 and’’ and inserting a period; and 

20 (C) by striking subparagraph (H). 

21 (e) REPORTS.—Section 658K(a) of the Child Care 

22 and Development Block Grant Act of 1990 (42 U.S.C. 

23 9858i(a)) is amended— 

24 (1) in paragraph (1)(B)(vii), by striking ‘‘home 

25 care’’ and inserting ‘‘in-home care’’; and 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
10 

•S 4765 IS

1 (2) in paragraph (2)(C), by striking ‘‘con2 tracts,’’. 

3 (f) HOTLINE AND WEBSITE.—Section 658L(b)(2)(B) 

4 of the Child Care and Development Block Grant Act of 

5 1990 (42 U.S.C. 9858j(b)(2)(B)) is amended— 

6 (1) in clause (iv), by striking ‘‘and’’ at the end; 

7 (2) in clause (v), by striking the period and in8 serting ‘‘; and’’; and 

9 (3) by adding at the end the following: 

10 ‘‘(vi) notice that the parents of eligible 

11 children may use child care certificates— 

12 ‘‘(I) as a payment to a relative 

13 caregiver including the child’s grand14 parent, great grandparent, adult sib15 ling, aunt, or uncle; or 

16 ‘‘(II) as a disbursement to mar17 ried parents in which at least one par18 ent is acting as a relative caregiver to 

19 the parent’s own eligible child, so long 

20 as such families are in compliance 

21 with the income and work require22 ments described in section 

23 658P(4)(C)(iii).’’. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
11 

•S 4765 IS

1 (g) SECTARIAN ACTIVITIES.—Section 658M of the 

2 Child Care and Development Block Grant Act of 1990 (42 

3 U.S.C. 9858k) is amended— 

4 (1) by striking subsection (a); and 

5 (2) by striking ‘‘(b) TUITION.—With’’ and in6 serting ‘‘With’’. 

7 (h) NONDISCRIMINATION.—Section 658N of the 

8 Child Care and Development Block Grant Act of 1990 (42 

9 U.S.C. 9858l) is amended — 

10 (1) in subsection (a)— 

11 (A) in paragraph (1)(B), by striking ‘‘sec12 tarian’’ and inserting ‘‘religious’’; 

13 (B) in paragraph (3)— 

14 (i) by striking subparagraph (A); and 

15 (ii) by redesignating subparagraphs 

16 (B) and (C) as subparagraphs (A) and 

17 (B), respectively; and 

18 (C) by striking paragraph (4) and insert19 ing the following: 

20 ‘‘(4) PROTECTIONS FOR RELIGIOUS CHILD CARE

21 PROVIDERS.— 

22 ‘‘(A) IN GENERAL.—A State receiving 

23 funds under this subchapter shall ensure that— 

24 ‘‘(i) in licensing child care providers, 

25 the State shall not impose any requirement 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
12 

•S 4765 IS

1 on a religious organization that results in 

2 the imposition of a greater burden on the 

3 religious organization when compared to 

4 the related burden imposed on any private 

5 nonreligious organization; 

6 ‘‘(ii) in licensing child care providers, 

7 the State shall not impose a requirement 

8 on a religious organization to provide or 

9 comply with any document, agreement, 

10 covenant, memorandum of understanding, 

11 policy, or regulation, or to provide an as12 surance or notice, unless the State also im13 poses that requirement on nonreligious or14 ganizations; and 

15 ‘‘(iii) a religious organization receiving 

16 funds under this subchapter that provides 

17 child care services shall retain its inde18 pendence from State and local govern19 ments, including retaining the autonomy, 

20 right of expression, religious character or 

21 affiliation, authority over internal govern22 ance, or other aspects of the independence 

23 of such organization. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
13 

•S 4765 IS

1 ‘‘(B) REQUIREMENTS.—A religious organi2 zation receiving funds under this subchapter 

3 that provides child care services may— 

4 ‘‘(i) retain religious terms in the orga5 nization’s name; 

6 ‘‘(ii) continue to carry out the organi7 zation’s mission, including the definition, 

8 development, practice, and expression of its 

9 religious beliefs; 

10 ‘‘(iii) use the organization’s facilities 

11 to provide a program without concealing, 

12 removing, or altering religious art, icons, 

13 scriptures, or other symbols from the fa14 cilities; 

15 ‘‘(iv) select, promote, or dismiss the 

16 members of the organization’s governing 

17 body, and the organization’s employees, on 

18 the basis of their acceptance of or adher19 ence to the religious tenets of the organiza20 tion; and 

21 ‘‘(v) include religious references in the 

22 organization’s mission statement and other 

23 chartering or governing documents. 

24 ‘‘(C) RELIGIOUS EXEMPTIONS.—A reli25 gious organization’s exemptions, as provided in 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
14 

•S 4765 IS

1 title VII of the Civil Rights Act of 1964 (42 

2 U.S.C. 2000e et seq.) (including exemptions 

3 from prohibitions of employment discrimination 

4 in section 702(a) of that Act (42 U.S.C. 2000e– 

5 1(a))), title VIII of the Civil Rights Act of 1968 

6 (42 U.S.C. 3601 et seq.), title IX of the Edu7 cation Amendments of 1972 (20 U.S.C. 1681 et 

8 seq.), the Americans with Disabilities Act of 

9 1990 (42 U.S.C. 12101 et seq.), the Religious 

10 Freedom Restoration Act of 1993 (42 U.S.C. 

11 2000bb et seq.), the Religious Land Use and 

12 Institutionalized Persons Act of 2000 (42 

13 U.S.C. 2000cc et seq.), or any other provision 

14 in law providing an exemption for a religious 

15 organization, shall not be waived because of the 

16 religious organization’s receipt of funds under 

17 this subchapter. 

18 ‘‘(D) PRIVATE RIGHT OF ACTION.—Any re19 ligious organization that alleges a violation of 

20 its rights under this paragraph and seeks to en21 force such rights— 

22 ‘‘(i) may bring an action in a court of 

23 competent jurisdiction and assert that vio24 lation as a claim, or assert that violation 

25 as a defense in a civil action; and 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
15 

•S 4765 IS

1 ‘‘(ii) may obtain appropriate relief, in2 cluding attorney’s fees, against an entity 

3 or agency that committed such violation.’’; 

4 and 

5 (2) in subsection (b), by striking ‘‘sectarian’’ 

6 each place it appears and inserting ‘‘religious’’. 

7 (i) DEFINITIONS.—Section 658P of the Child Care 

8 and Development Block Grant Act of 1990 (42 U.S.C. 

9 9858n) is amended— 

10 (1) by striking paragraph (2) and inserting the 

11 following: 

12 ‘‘(2) CHILD CARE CERTIFICATE.— 

13 ‘‘(A) IN GENERAL.—The term ‘child care 

14 certificate’ means a certificate (that may be a 

15 check or other disbursement) that is issued by 

16 a State or local government under this sub17 chapter directly to a parent who may use such 

18 certificate— 

19 ‘‘(i) as payment for child care serv20 ices; 

21 ‘‘(ii) as a deposit for child care serv22 ices if such a deposit is required of other 

23 children being cared for by the provider; or 

24 ‘‘(iii) as a disbursement to married 

25 parents described in paragraph (4)(C)(iii) 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
16 

•S 4765 IS

1 in which at least one parent is acting as a 

2 relative caregiver to the parent’s own child, 

3 so long as such disbursement is not less 

4 than the payment rate set for other rel5 ative caregivers for children of the same 

6 age and in the same geographic location. 

7 ‘‘(B) RULE OF CONSTRUCTION.—Nothing 

8 in this subchapter shall be construed to allow 

9 State or Federal agencies to preclude the use of 

10 such certificates for child care services provided 

11 by a religious child care provider if such serv12 ices are freely chosen by the parent. Such cer13 tificates may be expended by providers for any 

14 religious purpose or activity that is a part of 

15 the child care services, including religious wor16 ship and instruction. 

17 ‘‘(C) NOT GRANTS OR CONTRACTS.—For 

18 purposes of this subchapter, child care certifi19 cates shall not be considered to be grants or 

20 contracts.’’; 

21 (2) in paragraph (4), by striking subparagraphs 

22 (B) and (C) and inserting the following: 

23 ‘‘(B) whose family assets do not exceed 

24 $1,000,000 (as certified by a member of such 

25 family); and 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
17 

•S 4765 IS

1 ‘‘(C) who— 

2 ‘‘(i) resides in a family that is headed 

3 by an unmarried person who is the child’s 

4 parent, who is working or attending a job 

5 training or educational program, and that 

6 has a family income that does not exceed 

7 85 percent of the State median income for 

8 a family with the same number of children 

9 headed by an unmarried person, based on 

10 the most recent data that is published by 

11 the Bureau of the Census; 

12 ‘‘(ii) resides in a family that is headed 

13 by two married persons who are the child’s 

14 parents, who are both working or attend15 ing a job training or educational program, 

16 and that has a family income that does not 

17 exceed 70 percent of the State median in18 come for a family with the same number of 

19 children headed by two married persons, 

20 based on the most recent data that is pub21 lished by the Bureau of the Census; 

22 ‘‘(iii) resides in a family that is head23 ed by two married persons who are the 

24 child’s parents, and who work a combined 

25 total of at least 40 hours per week and 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
18 

•S 4765 IS

1 that has one or both parents acting as a 

2 relative caregiver for the child, with a fam3 ily income that does not exceed 70 percent 

4 of the State median income for a family 

5 with the same number of children headed 

6 by two married persons, based on the most 

7 recent data that is published by the Bu8 reau of the Census; or 

9 ‘‘(iv) is receiving, or needs to receive, 

10 protective services and resides with a par11 ent or parents not described in clause (i), 

12 (ii), or (iii).’’; 

13 (3) in paragraph (6)— 

14 (A) in subparagraph (A), by striking ‘‘a 

15 group home child care provider’’; and 

16 (B) by striking subparagraph (B) and in17 serting the following: 

18 ‘‘(B) a relative caregiver or in-home child 

19 care provider, if such caregiver or other pro20 vider complies with any applicable requirements 

21 that govern child care provided by the type of 

22 provider involved.’’; 

23 (4) in paragraph (7)— 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
19 

•S 4765 IS

1 (A) by striking ‘‘one individual who pro2 vides’’ and inserting ‘‘one or more individuals 

3 who provide’’; and 

4 (B) by striking ‘‘as the sole caregiver, 

5 and’’; 

6 (5) by redesignating paragraphs (8), (9), (10), 

7 (11), (12), (13), (14), and (15) as paragraphs (9), 

8 (10), (11), (13), (14), (15), (16), and (17), respec9 tively; 

10 (6) by inserting after paragraph (7), the fol11 lowing: 

12 ‘‘(8) IN-HOME CHILD CARE PROVIDER.—The 

13 term ‘in-home child care provider’ means an indi14 vidual who provides child care services (excluding 

15 services provided by a family child care provider) in 

16 the child’s own home.’’; and 

17 (7) by inserting after paragraph (11) (as so re18 designated), the following: 

19 ‘‘(12) RELATIVE CAREGIVER.—The term ‘rel20 ative caregiver’ means a child care provider that is 

21 18 years of age or older who provides child care 

22 services only to eligible children who are, by affinity 

23 or consanguinity, or by court decree, the child (if the 

24 parent or parents acting as a relative caregiver are 

25 married and work a combined total of at least 40 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
20 

•S 4765 IS

1 hours per week), grandchild, great grandchild, sib2 ling, niece, or nephew of such provider.’’. 

3 (j) PARENTAL RIGHTS.—Section 658Q of the Child 

4 Care and Development Block Grant Act of 1990 (42 

5 U.S.C. 9858o) is amended— 

6 (1) by striking ‘‘(a) IN GENERAL.—’’; and 

7 (2) by striking subsection (b). 

8 (k) FRAUD PREVENTION AND INCREASED RELATIVE

9 CAREGIVING.—The Child Care and Development Block 

10 Grant Act of 1990 (42 U.S.C. 9857 et seq.) is amended 

11 by adding at the end the following: 

12 ‘‘SEC. 658T. PILOT GRANT PROGRAM TO PREVENT FRAUD. 

13 ‘‘(a) IN GENERAL.—Not later than 1 year after the 

14 date of the enactment of this section, the Secretary shall 

15 establish and implement a 2-year pilot program to award 

16 grants to States to increase the State’s ability to— 

17 ‘‘(1) verify that children receiving assistance 

18 under this subchapter meet eligibility criteria at the 

19 time of eligibility determination and redetermination; 

20 ‘‘(2) prevent payments to ineligible children; 

21 ‘‘(3) verify the relationship of relative caregivers 

22 to eligible children; 

23 ‘‘(4) identify cases of fraud and intentional pro24 gram violation by child care providers; and 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
21 

•S 4765 IS

1 ‘‘(5) recover payments that are the result of 

2 fraud. 

3 ‘‘(b) AUTHORIZATION OF APPROPRIATIONS.—There 

4 is authorized to be appropriated $50,000,000 to carry out 

5 this section. 

6 ‘‘SEC. 658U. INCREASING RELATIVE CAREGIVING. 

7 ‘‘(a) IN GENERAL.—Not later than 1 year after the 

8 date of the enactment of this section, the Secretary shall 

9 submit to Congress and make publicly available a report 

10 on regulations that prevent family members from acting 

11 as relative caregivers to eligible children under this sub12 chapter. 

13 ‘‘(b) CONTENTS.—The report required under this 

14 section shall include the following: 

15 ‘‘(1) A list of the provisions under this sub16 chapter and other Federal laws that decrease the 

17 number of relative caregivers. 

18 ‘‘(2) A description of State or local government 

19 policies, regulations, or licensing standards that de20 crease the number of relative caregivers or that 

21 place burdensome requirements upon such caregivers 

22 beyond basic health and safety requirements. 

23 ‘‘(3) Recommendations and legislative proposals 

24 for Congress, State legislatures, and State lead 

25 agencies to lessen or remove unnecessary, burdenVerDate Sep 11 2014 23:54 Aug 21, 2024 Jkt 049200 PO 00000 Frm 00021 Fmt 6652 Sfmt 6201 E:\BILLS\S4765.IS S4765

kjohnson on DSK7ZCZBW3PROD with $$_JOB
22 

•S 4765 IS

1 some regulations that prevent family members (in2 cluding parents, grandparents, adult siblings, aunts, 

3 and uncles) from providing child care for eligible 

4 children under this subchapter. 

5 ‘‘(c) PILOT PROGRAMS.—Not later than 1 year after 

6 the date of the enactment of this section, the Secretary 

7 shall establish and implement a 2-year pilot program to 

8 award grants to States to carry out innovative State pro9 grams to promote child care provided by relative care10 givers and to increase the number of relative caregivers 

11 providing child care to eligible children under this sub12 chapter. 

13 ‘‘(d) AUTHORIZATION OF APPROPRIATIONS.—There 

14 is authorized to be appropriated $50,000,000 to carry out 

15 this section.’’. 

16 SEC. 3. REPEAL OF CREDIT FOR EXPENSES FOR HOUSE17 HOLD AND DEPENDENT CARE SERVICES. 

18 (a) IN GENERAL.—Subpart A of part IV of sub19 chapter A of chapter 1 of the Internal Revenue Code of 

20 1986 is amended by striking section 21. 

21 (b) CONFORMING AMENDMENTS.— 

22 (1) Section 23(f)(1) of the Internal Revenue 

23 Code of 1986 is amended to read as follows: 

24 ‘‘(1) RULES FOR MARRIED COUPLES.— 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
23 

•S 4765 IS

1 ‘‘(A) MARRIED COUPLES MUST FILE JOINT

2 RETURN.—If the taxpayer is married at the 

3 close of the taxable year, the credit shall be al4 lowed under subsection (a) only if the taxpayer 

5 and his spouse file a joint return for the taxable 

6 year. 

7 ‘‘(B) MARITAL STATUS.—An individual le8 gally separated from his spouse under a decree 

9 of divorce or of separate maintenance shall not 

10 be considered as married. 

11 ‘‘(C) CERTAIN MARRIED INDIVIDUALS LIV12 ING APART.—If— 

13 ‘‘(i) an individual who is married and 

14 who files a separate return— 

15 ‘‘(I) maintains as his home a 

16 household which constitutes for more 

17 than one-half of the taxable year the 

18 principal place of abode of a quali19 fying individual, and 

20 ‘‘(II) furnishes over half of the 

21 cost of maintaining such household 

22 during the taxable year, and 

23 ‘‘(ii) during the last 6 months of such 

24 taxable year such individual’s spouse is not 

25 a member of such household, 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
24 

•S 4765 IS

1 such individual shall not be considered as mar2 ried.’’. 

3 (2) Section 35(g)(6) of such Code is amended 

4 to read as follows: 

5 ‘‘(6) MARITAL STATUS; CERTAIN MARRIED IN6 DIVIDUALS LIVING APART.—Rules similar to the 

7 rules of subparagraphs (B) and (C) of section 

8 23(f)(1) shall apply for purposes of this section.’’. 

9 (3) Section 129(a)(2)(C) of such Code is 

10 amended to read as follows: 

11 ‘‘(C) MARITAL STATUS.—For purposes of 

12 this paragraph, marital status shall be deter13 mined under the rules of subparagraphs (B) 

14 and (C) of section 23(f)(1).’’. 

15 (4) Section 129(b)(2) of such Code is amended 

16 to read as follows: 

17 ‘‘(2) SPECIAL RULES FOR SPOUSE WHO IS A

18 STUDENT OR INCAPABLE OF CARING FOR SELF.—In 

19 the case of a spouse who is a student or an indi20 vidual described in subsection (e)(1)(B)(ii)(III) (de21 termined without regard to the amount of time spent 

22 in the taxpayer’s household), for purposes of para23 graph (1), such spouse shall be deemed for each 

24 month during which such spouse is a full-time stu25 dent at an educational institution, or is an individual 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
25 

•S 4765 IS

1 so described in subsection (e)(1)(B)(ii)(III), to be 

2 gainfully employed and to have earned income of not 

3 less than— 

4 ‘‘(A) $250 if there is 1 individual described 

5 in subclauses (I) through (III) of subsection 

6 (e)(1)(B) with respect to the taxpayer for the 

7 taxable year, or 

8 ‘‘(B) $500 if there are 2 or more such in9 dividuals with respect to the taxpayer for the 

10 taxable year. 

11 In the case of any husband and wife, this paragraph 

12 shall apply with respect to only one spouse for any 

13 month.’’. 

14 (5) Section 129(e)(1) of such Code is amend15 ed— 

16 (A) by striking ‘‘The term’’ and inserting 

17 the following: 

18 ‘‘(A) IN GENERAL.—The term’’, 

19 (B) by striking ‘‘under section 21(b)(2) 

20 (relating to expenses for household and depend21 ent care services necessary for gainful employ22 ment)’’, and 

23 (C) by adding at the end the following: 

24 ‘‘(B) EMPLOYMENT-RELATED EX25 PENSES.— 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
26 

•S 4765 IS

1 ‘‘(i) IN GENERAL.—The term ‘employ2 ment-related expenses’ means amounts 

3 paid for the following expenses, but only if 

4 such expenses are incurred to enable the 

5 taxpayer to be gainfully employed for any 

6 period for which there are 1 or more quali7 fying individuals with respect to the tax8 payer: 

9 ‘‘(I) Expenses for household serv10 ices, and 

11 ‘‘(II) Expenses for the care of a 

12 qualifying individual. 

13 Such term shall not include any amount 

14 paid for services outside the taxpayer’s 

15 household at a camp where the qualifying 

16 individual stays overnight. 

17 ‘‘(ii) EXCEPTION.—Employment-re18 lated expenses described in clause (i) which 

19 are incurred for services outside the tax20 payer’s household shall be taken into ac21 count only if incurred for the care of— 

22 ‘‘(I) a dependent of the taxpayer 

23 (as defined in section 152(a)(1)) who 

24 has not attained age 13, 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
27 

•S 4765 IS

1 ‘‘(II) a dependent of the taxpayer 

2 (as defined in section 152, determined 

3 without regard to subsections (b)(1), 

4 (b)(2), and (d)(1)(B)) who is phys5 ically or mentally incapable of caring 

6 for himself or herself, who has the 

7 same principal place of abode as the 

8 taxpayer for more than one-half of 

9 such taxable year, and who regularly 

10 spends at least 8 hours each day in 

11 the taxpayer’s household, or 

12 ‘‘(III) the spouse of the taxpayer, 

13 if the spouse is physically or mentally 

14 incapable of caring for himself or her15 self, has the same principal place of 

16 abode as the taxpayer for more than 

17 one-half of such taxable year, and reg18 ularly spends at least 8 hours each 

19 day in the taxpayer’s household. 

20 ‘‘(iii) DEPENDENT CARE CENTERS.— 

21 Employment-related expenses described in 

22 clause (i) which are incurred for services 

23 provided outside the taxpayer’s household 

24 by a dependent care center shall be taken 

25 into account only if— 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
28 

•S 4765 IS

1 ‘‘(I) such center complies with all 

2 applicable laws and regulations of a 

3 State or unit of local government, and 

4 ‘‘(II) The requirements of clause 

5 (ii) are met. 

6 ‘‘(iv) DEPENDENT CARE CENTER DE7 FINED.—For purposes of this paragraph, 

8 the term ‘dependent care center’ means 

9 any facility which— 

10 ‘‘(I) provides care for more than 

11 six individuals (other than individuals 

12 who reside at the facility), and 

13 ‘‘(II) receives a fee, payment, or 

14 grant for providing services for any of 

15 the individuals (regardless of whether 

16 such facility is operated for profit).’’. 

17 (6) Section 213 of such Code is amended by 

18 striking subsection (e). 

19 (7) Section 6213(g)(2) of such Code is amend20 ed— 

21 (A) in subparagraph (H), by striking ‘‘sec22 tion 21 (relating to expenses for household and 

23 dependent care services necessary for gainful 

24 employment) or’’, and 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
29 

•S 4765 IS

1 (B) in subparagraph (L), by striking 

2 ‘‘21,’’. 

3 (c) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to taxable years beginning after 

5 the date of the enactment of this Act. 

Æ 


kjohnson on DSK7ZCZBW3PROD with $$_JOB