(2) employ, train, and supervise personnel to
answer incoming calls and provide to callers infor-
mation 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 Sec-
retary 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 appli-
cant’s plan for the operation of a national early
childhood education services referral hotline, includ-
ing descriptions of—
(A) training program for hotline personnel;
(B) the methodology for ensuring the accu-
racy of information provided to callers; and
(C) a plan for publicizing the availability of
the hotline;
(3) demonstrate that the applicant has nation-
ally recognized expertise in the area of early child-
hood education, including a demonstration of sup-
port from children’s advocacy groups; and
(4) contain such other information as the Sec-
retary 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 ap-
propriated under paragraph (1) shall remain avail-
able until expended.
SEC. 3. AMENDMENTS TO THE CHILD CARE AND DEVELOP-
MENT BLOCK GRANT ACT OF 1990.
(a) AUTHORIZATION OF APPROPRIATIONS FOR FIS-
CAL 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 Devel-
opment 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 pro-
vide 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 assist-
ance for one or more of the following:
‘‘(1) RESOURCE AND REFERRAL PROGRAMS.—
Operating directly or providing financial assistance
to private nonprofit organizations or public organiza-
tions (including units of general purpose local gov-
ernment) for the development, establishment, expan-
sion, operation, and coordination of resource and re-
ferral 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
LI-
CENSING
AND
REGULATORY
REQUIREMENTS.—Im-
proving the monitoring of compliance with, and en-
forcement of, State and local licensing and regu-
latory requirements (including registration require-
ments).
‘‘(4) TRAINING.—Providing training and tech-
nical assistance in areas appropriate to the provision
of child care services, such as training in health and
safety, nutrition, first aid, the recognition of commu-
nicable diseases, child abuse detection and preven-
tion, 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 amend-
ments made by this section shall not apply with respect
to any fiscal year beginning before the date of the enact-
ment of this Act.
SEC. 4. CREDIT FOR EMPLOYER EXPENSES IN PROVIDING
CERTAIN DEPENDENT CARE SERVICES.
(a) GENERAL RULE.—Subpart D of part IV of sub-
chapter 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 DEPEND-
ENT 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 re-
spect to any qualified day care facility of the tax-
payer 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 em-
ployees, over
‘‘(B) the aggregate amount received or ac-
crued during the taxable year by the employer
for such services.
‘‘(2) DEPRECIATION
ALLOWANCES.—For pur-
poses 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 exclu-
sively for purposes of providing dependent care serv-
ices to employees,
‘‘(2) which is located on the business premises
of the taxpayer or on a site within a reasonable dis-
tance 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 depend-
ent 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 deter-
mined 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 por-
tion 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 follow-
ing new item:
‘‘Sec. 45D. Employer expenses in providing dependent care serv-
ices.’’
(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 Second-
ary Education Act of 1965 is amended by striking ‘‘appro-
priated’’ and all that follows through the period and in-
serting ‘‘$150,000,000’’ for fiscal year 1999 and such
sums as may be necessary for each of the fiscal years
2000, 2001, and 2002.’’.
Æ