CHILD Care Act of 2021

Bill: 117-hr-3564
Sponsor: full_name: Rep. Bonamici, Suzanne [D-OR-1]
Introduced: 2021-05-28
Policy area: Taxation
Latest action: action_date: 2021-05-28
text: Referred to the Committee on Ways and Means, and in addition to the Committee on Appropriations, 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.

Summaries:
action_date: 2021-05-28
action_desc: Introduced in House
text: <p><strong>Choosing Healthy Investments and not Lunch Deductions (CHILD) Care Act of 2021 or the CHILD Care Act of 2021</strong></p> <p>This bill repeals the temporary increase (from 50% to 100%) of the tax deduction for business meals and entertainment expenses in 2021 and 2022.</p> <p>The bill also provides additional appropriations in FY2021 for payments under the Child Care and Development Block Grant Act of 1990.</p>

tv_txt: I 117th CONGRESS 1st Session H. R. 3564 IN THE HOUSE OF REPRESENTATIVES May 28, 2021 Ms. Bonamici (for herself and Mr. Meijer ) introduced the following bill; which was referred to the Committee on Ways and Means , and in addition to the Committee on Appropriations , 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 repeal the temporary rule allowing full deduction of business meals and to provide an appropriation for making payments under the Child Care and Development Block Grant Act of 1990.

1. Short title This Act may be cited as the Choosing Healthy Investments and not Lunch Deductions (CHILD) Care Act of 2021 or as the CHILD Care Act of 2021 . 2. Repeal the temporary rule allowing the full deduction of business meals (a) In general Section 274(n)(2) of the Internal Revenue Code of 1986 is amended by adding or at the end of subparagraph (B), by striking , or at the end of subparagraph (C)(iv) and inserting a period, and by striking subparagraph (D). (b) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act. 3. Appropriation The following additional amount is hereby appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2021, $5,031,000,000 for making payments under the Child Care and Development Block Grant Act of 1990, including for Federal administrative expenses, to remain available until expended.