Child Care for Economic Recovery Act

Bill: 116-hr-7327
Sponsor: Rep. Lowey, Nita M. [D-NY-17]
Introduced: 2020-06-25 in the House
Policy area: Families
Subjects: Adult day care
Appropriations
Building construction
Cardiovascular and respiratory health
Child care and development
Child health
Child safety and welfare
Department of Health and Human Services
Department of the Treasury
Disability assistance
Emergency medical services and trauma care
Employee benefits and pensions
Employment taxes
Executive agency funding and structure
Family services
First responders and emergency personnel
Government trust funds
Health care costs and insurance
Health care coverage and access
Health personnel
Income tax credits
Income tax exclusion
Infectious and parasitic diseases
Inflation and prices
Internal Revenue Service (IRS)
Poverty and welfare assistance
Social security and elderly assistance
Solid waste and recycling
Tax administration and collection, taxpayers
Tax-exempt organizations
Wages and earnings

Summary:
action_date: 2020-06-25
text: 

Child Care for Economic Recovery Act

 
This bill provides additional funding in FY2020 for taxpayer services, social services block grants, and infrastructure grants to improve child care safety, including needs assessments. 
 
The bill adds and modifies certain tax provisions to 
 
 
increase and make refundable the child and dependent care tax credit;
 
 increase the exclusion from employee income for employer-provided dependent care assistance;
 
 allow employers payroll tax credits for certain fixed expenses of child care facilities closed due to COVID-19 (i.e., coronavirus disease 2019), certain employer-paid employee dependent care expenses, and the employment of workers who perform domestic service in the private home of an employer; and
 
allow a carryover of unused benefits or contributions remaining in a dependent care flexible spending arrangement from the 2020 plan year to the 2021 plan year. 
 
 
The bill increases funding (1) in FY2020-FY2024 for the general child care entitlement under the Social Security Act, and (2) for child care services for the children of essential workers.
 
The bill requires the Department of Health and Human Services (HHS) to conduct an immediate needs assessment of the condition of child care facilities throughout the United States and authorizes HHS to award grants to acquire, construct, renovate, or improve child care facilities, including expanding facilities to respond to the COVID-19 pandemic. 

action_date: 2020-07-29
text: 

Child Care for Economic Recovery Act

 
DIVISION A--EMERGENCY CHILD CARE SUPPORT APPROPRIATIONS
 

Emergency Child Care Support Appropriations Act, 2020

 
This division provides appropriations for emergency child care support for FY2020. 
 
TITLE I--DEPARTMENT OF THE TREASURY
 
This title provides additional appropriations for Internal Revenue Service taxpayer services. 
 
TITLE II--DEPARTMENT OF HEALTH AND HUMAN SERVICES

 
This title provides additional appropriations for the Social Services Block Grant program and the Child Care and Development Fund. 
 
TITLE III--GENERAL PROVISIONS
 
(Sec. 301) This title sets forth provisions governing FY2020 appropriations made by this bill and amounts designated as emergency requirements. 
 
DIVISION B--WORKER ACCESS TO CHILD AND FAMILY CARE
 

Worker Access to Child and Family Care Act

 
(Sec. 402) This section increases and makes refundable the child and dependent care tax credit. It adjusts for inflation the increased amounts of this credit for taxable years beginning after 2020. 
 
(Sec. 403) This section increases the tax exclusion for employer-paid dependent care assistance and adjusts the increased amounts for inflation for taxable years beginning after 2020. 
 
(Sec. 404) This section allows employers impacted by the COVID-19 (i.e., coronavirus disease 2019) pandemic a payroll tax credit for 50% of qualified fixed expenses of child care facilities for each calendar quarter. 
Qualified fixed expenses
 means mortgage and rent obligations and utility expenses. 
 
(Sec. 405) This section allows employers a payroll tax credit for 30% of their qualified employee dependent care expenses in a calendar quarter. The amount of the credit for each employee may not exceed $2,500 for any calendar quarter. 
 
(Sec. 406) This section allows a carryover of unused benefits in a dependent care flexible spending arrangements to the next plan year. 
 
(Sec. 407) This section expands the employee retention tax credit to include the employment of domestic workers. 
 
(Sec. 408) This section increases funding for child care stabilization funds for FY2020-FY2024. 
 
(Sec. 409) This section increases funding for the family care expenses of essential workers (i.e., health sector employees, emergency response workers, child care workers, sanitation workers, and workers at a business serving the public during an emergency). 
 
(Sec. 410) 
Infrastructure Grants To Improve Child Care Safety Act of 2020

 
This section requires the Department of Health and Human Services (HHS) to conduct an immediate needs assessment of the condition of child care facilities throughout the United States that determines the extent to which the COVID-19 pandemic has created immediate infrastructure needs and the impact of the pandemic on such facilities. 
 
HHS may award grants to acquire,construct, renovate, or improve child care facilities in response to the COVID-19 pandemic and must grant priority in the use of grant funds to assist child care facilities primarily serving low-income populations, children under the age of five, the children of essential workers, and facilities closed during the pandemic. 


Legislative actions:
action_date: 2020-07-30
text: Received in the Senate and Read twice and referred to the Committee on Appropriations.
action_date: 2020-07-29
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2020-07-29
text: On passage Passed by the Yeas and Nays: 250 - 161 (Roll no. 172). (text: CR H3908-3913)
action_date: 2020-07-29
text: Passed/agreed to in House: On passage Passed by the Yeas and Nays: 250 - 161 (Roll no. 172).
action_date: 2020-07-29
text: UNFINISHED BUSINESS - The Chair announced that the unfinished business was on passage of H.R. 7327, which was debated earlier and on which further proceedings had been postponed.
action_date: 2020-07-29
text: Considered as unfinished business. (consideration: CR H3966)
action_date: 2020-07-29
text: POSTPONED PROCEEDINGS - Pursuant to clause 8 of rule XX, further proceedings on H.R. 7327 were postponed.
action_date: 2020-07-29
text: The previous question was ordered pursuant to the rule.
action_date: 2020-07-29
text: DEBATE - The House proceeded with one hour of debate on H.R. 7327.
action_date: 2020-07-29
text: Rule provides for consideration of H.R. 6395, H.R. 7027, H.R. 7327 and H.R. 1957. Provides for the consideration of H.R. 6395, H.R. 7027, H.R. 7327, and the Senate Amendments to H.R. 1957. Rule also provides that H.Res. 967, as amended by H.Res. 1017, is further amended by inserting a new date.
action_date: 2020-07-29
text: Considered under the provisions of rule H. Res. 1053. (consideration: CR H3908-3921)
action_date: 2020-07-20
text: Rules Committee Resolution H. Res. 1053 Reported to House. Rule provides for consideration of H.R. 6395, H.R. 7027, H.R. 7327 and H.R. 1957. Provides for the consideration of H.R. 6395, H.R. 7027, H.R. 7327, and the Senate Amendments to H.R. 1957. Rule also provides that H.Res. 967, as amended by H.Res. 1017, is further amended by inserting a new date.
action_date: 2020-06-25
text: Referred to the Committee on Appropriations, and in addition to the Committees on the Budget, and 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.
action_date: 2020-06-25
text: Referred to the Committee on Appropriations, and in addition to the Committees on the Budget, and 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.
action_date: 2020-06-25
text: Referred to the Committee on Appropriations, and in addition to the Committees on the Budget, and 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.
action_date: 2020-06-25
text: Introduced in House
action_date: 2020-06-25
text: Introduced in House