zli12321/Bills huggingface dataset:
Railroad Hours of Service Employees Technical Corrections Act - Amends the Family and Medical Leave Act (FMLA) of 1993 to consider that a railroad employee, subject to hours of service under federal law, meets the hours of service eligibility requirement under FMLA if: (1) the employee has worked for or been paid for at least 60% of the applicable total guarantee, or the equivalent, for the previous 12-month period, by the employer with respect to whom FMLA leave is requested; and (2) the employee has worked for or been paid by that employer for at least 504 hours (not counting personal commute time or time spent on vacation leave or medical or sick leave) during such period.

Defines "applicable guarantee" for an employee, as established in the applicable collective bargaining agreement or, if none exists, in the employer's policies as: (1) the minimum number of hours for which an employer has agreed to schedule a nonreserve status employee for any given period; and (2) the number of hours for which an employer has agreed to pay a reserve status employee for any given period.

Date: 2014-07-16
Topic: Social Welfare (Child Care)
Subject: Transportation and public works
Strong Families Act - Amends the Internal Revenue Code to allow certain employers a business-related tax credit for up to 25% of the amount of wages paid to their employees during any period (not exceeding 12 weeks) in which such employees are on family and medical leave. Limits the allowable amount of such credit to $4,000 per employee for any taxable year.

Date: 2014-07-23
Topic: Social Welfare (Child Care)
Subject: Taxation
Families First Act - Amends the Internal Revenue Code to allow an adjustment for inflation in calendar years after 2014 to amounts allowed with respect to the tax credit for dependent care expenses necessary for employment and the exclusion from gross income for employer-provided dependent care assistance.

Date: 2014-07-30
Topic: Social Welfare (Child Care)
Subject: Taxation
Amends the Internal Revenue Code to allow a new tax credit for employment-related expenses necessary to care for a dependent of a taxpayer who has attained age 50, including expenses for household services and for the care of the dependent, including respite care and hospice care. Limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year.

Date: 2014-07-30
Topic: Social Welfare (Child Care)
Subject: Taxation
Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make comparable contributions to a dependent savings account for all participating employees.

Date: 2014-07-31
Topic: Social Welfare (Child Care)
Subject: Taxation
Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2014.

Date: 2014-07-31
Topic: Social Welfare (Child Care)
Subject: Taxation
Right Start Child Care and Education Act of 2013 - Amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount and rate of the household and dependent care tax credit and make such credit refundable; (3) allow a new $2,000 tax credit for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and (4) increase the tax exclusion for employer-provided dependent care assistance.

Date: 2013-01-22
Topic: Social Welfare (Child Care)
Subject: Taxation
Parental Bereavement Act of 2013 - Amends the Family and Medical Leave Act of 1993 to entitle an eligible employee to up to 12 workweeks of leave during any 12-month period because of the death of a son or daughter.

Allows such an employee to substitute any available paid leave for any leave without pay.

Applies the same leave entitlement to federal employees.

Date: 2013-02-04
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Family and Medical Leave Inclusion Act - Amends the Family and Medical Leave Act of 1993 to provide for employee leave to care for a domestic partner (including a same-sex spouse) or his or her child, parent-in-law, adult child, sibling, grandparent, grandchild, son-in-law, or daughter-in-law (as well as for a spouse, child, or parent), if such person has a serious health condition.

Amends federal civil service law to apply the same leave allowance to federal employees.

Date: 2013-04-25
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Family and Medical Leave Inclusion Act - Amends the Family and Medical Leave Act of 1993 to provide for employee leave to care for a domestic partner (including a same-sex spouse) or his or her child, parent-in-law, adult child, sibling, grandparent, grandchild, son-in-law, or daughter-in-law (as well as for a spouse, child, or parent), if such person has a serious health condition.

Amends federal civil service law to apply the same leave allowance to federal employees.

Date: 2013-05-06
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2014.

Date: 2014-01-30
Topic: Social Welfare (Child Care)
Subject: Taxation
Helping Working Families Afford Child Care Act - Amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) increase to $200,000, the adjusted gross income threshold level above which such credit is incrementally reduced; (2) increase the dollar limit on the allowable amount of such credit; (3) allow an inflation adjustment to the threshold amount and the maximum credit amounts, beginning after 2015; and (4) make such credit refundable.

Date: 2014-07-08
Topic: Social Welfare (Child Care)
Subject: Taxation
Strong Families Act - Amends the Internal Revenue Code to allow certain employers a business-related tax credit for up to 25% of the amount of wages paid to their employees during any period (not exceeding 12 weeks) in which such employees are on family and medical leave. Limits the allowable amount of such credit to $4,000 per employee for any taxable year.

Date: 2014-07-16
Topic: Social Welfare (Child Care)
Subject: Taxation
Strong Families Act - Amends the Internal Revenue Code to allow certain employers a business-related tax credit for up to 25% of the amount of wages paid to their employees during any period (not exceeding 12 weeks) in which such employees are on family and medical leave. Limits the allowable amount of such credit to $4,000 per employee for any taxable year.

Date: 2014-07-17
Topic: Social Welfare (Child Care)
Subject: Taxation
Child and Dependent Care FSA Enhancement Act - Amends the Internal Revenue Code to increase to $7,500 the amount of employer-provided dependent care assistance that an employee may exclude from gross income. Allows an annual inflation adjustment to such increased amount after 2015.

Date: 2014-12-10
Topic: Social Welfare (Child Care)
Subject: Taxation
Amends the Internal Revenue Code to allow a new tax credit for employment-related expenses necessary to care for a dependent of a taxpayer who has attained age 50, including expenses for household services and for the care of the dependent, including respite care and hospice care. Limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year.

Date: 2015-01-09
Topic: Social Welfare (Child Care)
Subject: Taxation
Federal Employees Paid Parental Leave Act of 2015

 Allows federal employees to substitute any available paid leave for any leave without pay available for either the: (1) birth of a child, or (2) placement of a child with the employee for either adoption or foster care. Makes available (subject to specified requirements) for any of the 12 weeks of leave an employee is entitled to for such purposes: (1) six administrative weeks of paid parental leave in connection with the birth or placement involved, and (2) any accumulated annual or sick leave.

Authorizes the Director of the Office of Personnel Management to promulgate regulations to increase the amount of paid parental leave available to such an employee to a total of 12 administrative workweeks, based on the consideration of: (1) the benefits to the federal government, including enhanced recruitment and employee retention; (2) the cost to the government; (3) trends in the private sector and in state and local governments; (4) the federal government's role as a model employer; and (5) the impact of increased paid parental leave on lower-income and economically disadvantaged employees and their children.

Amends the Congressional Accountability Act of 1995 and the Family and Medical Leave Act of 1993 to allow the same substitution for covered congressional employees, Government Accountability Office (GAO) employees, and Library of Congress employees. Counts certain service by an employee of the executive branch, Congress, GAO, or the Library of Congress while on active duty as a member of the National Guard or Reserves as service for that branch or agency for purposes of determining such employee's eligibility to take or substitute leave as provided under this Act.

Date: 2015-01-26
Topic: Social Welfare (Child Care)
Subject: Government operations and politics
Family Care Savings Act 

This bill amends the Internal Revenue Code to increase the amount of the tax exclusion for employer-provided dependent care assistance to $10,000 in a taxable year and to provide for an inflation adjustment to such increased amount after 2015.

Date: 2015-02-05
Topic: Social Welfare (Child Care)
Subject: Taxation
Working Parent Support Act of 2015

Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2015.

Date: 2015-02-13
Topic: Social Welfare (Child Care)
Subject: Taxation
Family and Medical Insurance Leave Act

Establishes the Office of Paid Family and Medical Leave within the Social Security Administration (SSA), to be headed by the Deputy SSA Commissioner.

Entitles every individual to a family and medical leave insurance (FMLI) benefit payment for each month beginning on the first day of the first month in which the individual meets the criteria specified below and ending 365 days later (benefit period), not to exceed 60 qualified caregiving days per period. Qualifies for such a benefit payment any individual who:

 is insured for disability insurance benefits under the Social Security Act at the time his or her application is filed; has earned income from employment during the 12 months before filing it; has filed an application for a FMLI benefit in accordance with this Act; and was engaged in qualified caregiving (any activity, except regular employment, for a reason entitled to leave under the Family and Medical Leave Act of 1993), or anticipates being so engaged, during the 90-day period before the application is filed or within 30 days after. Prescribes a formula for determination of an individual's monthly FMLI benefit payment, as well as for the maximum and the minimum monthly benefit amounts.

Requires a FMLI benefit payment to be coordinated with any periodic benefits received from temporary disability insurance or family leave insurance programs under any state law or plan, local government, or an instrumentality of two or more states.

Prescribes criteria that makes an individual ineligible for a FMLI benefit payment.

Specifies prohibited acts by an employer, and penalties for violations.

Establishes the Federal Family and Medical Leave Insurance Trust Fund in the Treasury. Requires FMLI benefit payments to be made only from this Fund.

Prohibits the use of amounts from the Social Security Trust Fund or appropriated to the SSA to administer Social Security programs for FMLI benefits or administration.

Amends the Internal Revenue Code to impose a tax on every individual and employer, all self-employment income, and every railroad employee, employee representative, or railroad employer to finance the Federal Family and Medical Leave Insurance Trust Fund in the Treasury for FMLI benefits.

Date: 2015-03-18
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Child Care Access and Refundability Expansion Act or the Child CARE Act

This bill amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) make such credit refundable, (2) deny such credit for services provided outside the United States, (3) increase the dollar limit on the allowable amount of such credit and the percentage rate for qualified expenses, (4) deny such credit for taxpayers whose adjusted gross income exceeds $200,000 in a taxable year; and (5) allow an annual inflation adjustment to the threshold amount for reducing such credit and the maximum allowable credit amount, beginning after 2015.

The bill also allows a new tax credit for 50% of the child care educational expenses, up to a maximum of $1,000 in any taxable year, paid with respect to the operation of a qualified child care center.

Date: 2015-03-19
Topic: Social Welfare (Child Care)
Subject: Taxation
Directs the Department of Veterans Affairs (VA), beginning January 1, 2016, to provide assistance to qualified veterans to obtain child care so that such veterans can receive health care services at a VA health care facility during the time such a veteran requires travel to and return from such facility.

Defines "qualified veteran" as a veteran who is the primary caretaker of a child and is: (1) receiving from the VA regular mental health care services, intensive mental health care services, or other intensive health care services such that the VA determines that providing assistance to the veteran to obtain child care would improve the veteran's access to such services, or (2) in need of regular or intensive mental health care services from the VA and, but for lack of child care services, would receive such health care services from the VA.

Includes among child care assistance under this Act:

 stipends for the payment of child care offered by licensed child care centers which shall be modeled after the VA's Child Care Subsidy Program; direct provision of child care at an on-site VA facility; payments to private child care agencies; and collaboration with facilities or programs of other federal departments or agencies. Directs the VA to carry out this Act using funds made available to the VA facility that provides the health care services for which the child care assistance is provided.

Date: 2015-03-19
Topic: Social Welfare (Child Care)
Subject: Armed forces and national security
Child and Dependent Care FSA Enhancement Act

 Amends the Internal Revenue Code to increase to $7,500 the amount of employer-provided dependent care assistance that an employee may exclude from gross income. Allows an annual inflation adjustment to such increased amount after 2016.

Date: 2015-03-26
Topic: Social Welfare (Child Care)
Subject: Taxation
Parental Bereavement Act of 2015 or the Sarah Grace-Farley-Kluger Act

Amends the Family and Medical Leave Act of 1993 to entitle an eligible employee to up to 12 workweeks of leave during any 12-month period because of the death of a son or daughter.

Allows such an employee to substitute any available paid leave for any leave without pay.

Applies the same leave entitlement to federal employees.

Date: 2015-05-12
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Right Start Child Care and Education Act of 2015 

Amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount and rate of the household and dependent care tax credit and make such credit refundable; (3) allow a new $2,000 tax credit for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and (4) increase the tax exclusion for employer-provided dependent care assistance.

Date: 2015-06-09
Topic: Social Welfare (Child Care)
Subject: Taxation
This bill amends the Internal Revenue Code to provide for an annual adjustment for inflation in taxable years beginning after 2015 to the $5,000 exclusion from the gross income of employees who receive employer-provided dependent care assistance.

Date: 2015-06-25
Topic: Social Welfare (Child Care)
Subject: Taxation
Child Care Access to Resources for Early-learning Act or the Child CARE Act 

This bill amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act to make appropriations through FY2021 to the Department of Health and Human Services for allotments to states to:

 expand access to high-quality child care for infants and toddlers from low-income families who do not receive child care funded through the Child Care and Development (CCD) Fund, and increase the quality of such care for infants and toddlers who do receive child care funded through the CCD Fund. The state shall reserve at least 80% of funds for direct services provided through grants, contracts, or certificates, to expand access to high-quality child care for infants and toddlers and to increase parental options for and access to such care.

The state shall use the cost of a mandatory triennial high-quality child care study to ensure that for all infant and toddler child care slots: (1) the child care is of sufficient quality, (2) the care providers are supported along a career pathway to achieve higher levels of training and education, and (3) the provider rates are sufficient.

The state shall also ensure that all infant and toddler child care providers participating in CCD Fund-supported activities meet certain quality standards by the end of FY2026.

The state shall: (1) identify underserved geographic areas and special populations; and (2) develop and implement a plan to increase the availability of high-quality child care in such areas and populations, especially those that are hard-to-serve.

The state shall reserve certain funds to carry out specified activities to increase the quality of child care programs for infants and toddlers in eligible families.

An Indian tribe or tribal organization that receives a grant through an allotment for Indian and Native Hawaiian Child Care shall use the grant funds to provide, by the end of FY2026, access to high-quality, culturally and linguistically appropriate child care for infants and toddlers for eligible families in the tribal community.

Date: 2016-02-10
Topic: Social Welfare (Child Care)
Subject: Families
Credit for Caring Act of 2016

This bill amends the Internal Revenue Code to allow an eligible caregiver a new tax credit for 30% of the cost of long-term care expenses that exceed $2,000, up to $3,000 in a taxable year. The bill defines "eligible caregiver" as an individual who pays or incurs expenses for providing care to a spouse or other dependent relative with long-term care needs and who has earned income for the taxable year in excess of $7,500.

Date: 2016-03-03
Topic: Social Welfare (Child Care)
Subject: Taxation
Military Parental Leave Modernization Act

This bill revises military parental leave requirements to state that:

 a member of the armed forces, regardless of gender or marital status, shall be authorized to take at least 84 days of parental leave in connection with the birth of a child, a qualifying adoption of a child, or the placement of a child in foster care with the service member; and in the case of a dual military family, both service members shall be authorized to take parental leave. (The Department concerned shall permit the transfer of such leave between the two service members to accommodate individual family circumstances.) Such parental leave shall be in addition to other leave.

 Convalescent or other leave taken before childbirth by a pregnant service member shall not reduce the number parental leave days.

Date: 2016-03-17
Topic: Social Welfare (Child Care)
Subject: Armed forces and national security
This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase the allowable amount of such credit from $1,000 to $2,000 for each qualifying child, (2) raise the modified adjusted gross income threshold amount at which the phase-out of the credit begins, and (3) increase such threshold amount by $15,000 for each qualifying child of the taxpayer beyond the first child.

Date: 2016-03-23
Topic: Social Welfare (Child Care)
Subject: Taxation
Working Families Relief Act 

This bill amends the Internal Revenue Code to increase and expand tax incentives for employer-provided dependent care assistance.

The bill increases the limit on the amount excludible from the gross income of an employee for employer-provided dependent care assistance and requires annual inflation adjustments to such increased limit after 2017.

The bill also establishes tax credits for: (1) small employer dependent care assistance program start-up costs, and (2) employer matching contributions for dependent care assistance programs.

Date: 2016-03-23
Topic: Social Welfare (Child Care)
Subject: Taxation
Medical Leave for Disabled Veterans Act

This bill amends the Family and Medical Leave Act of 1993 (FMLA) to provide eligibility for specified medical/hospital care for an employee who: (1) has a Department of Veterans Affairs (VA) disability rating of between 30% and 50% and at least 833 hours of service with the employer (from whom leave is requested) during the previous eight-month period, or (2) has a VA disability rating of 60% or higher and at least 625 hours of service with such employer during the previous 6-month period.

Medical/hospital leave shall also be provided to an employee who is not covered by the above provision but who retired from the Armed Forces by reason of a service-connected disability: (1) rated at between 30% and 50% at retirement and who has at least 833 hours of service with such employer during the previous eight-month period, or (2) rated at 60% or higher at retirement and who has at least 625 hours of service with such employer during the previous 6-month period.

(Under current law, employees of an FMLA-covered employer become eligible for medical leave after 12 months on the job and at least 1,250 hours of service with such employer during the previous 12-month period.)

A employee must submit a certification to the employer from the VA or the Department of Defense, as appropriate, to be eligible for such adjustment.

Date: 2016-05-03
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Family and Medical Leave Act Protections for Part-time Workers Act of 2016

This bill amends the Family and Medical Leave Act of 1993 to make an employee eligible for coverage if that employee has been employed for at least 12 months by a covered employer from whom the leave is requested.

The bill repeals the current requirement that the employee have served at least 1,250 hours during the 12-month period before the leave request.

Date: 2016-06-16
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Family and Medical Leave Enhancement Act of 2016

 This bill amends the Family and Medical Leave Act of 1993 (FMLA) to cover employees at worksites that employ fewer than 50 employees, but not fewer than 15 employees. The bill continues to exempt from FMLA coverage employees at worksites that employ fewer than 15 employees (currently 50), if the total number of employees employed by that employer within 75 miles of that worksite is fewer than 15 (currently 50).

 An employee covered by FMLA may take up to 4 hours during any 30-day period, and up to 24 hours during any 12-month period, of parental involvement leave to: (1) participate in or attend activities that are sponsored by a school or community organization, and (2) relate to a program of the school or organization that is attended by the employee's child or grandchild.

 Such parental involvement leave may be used to meet routine family medical care needs, including: (1) such employee's medical and dental appointments, or their spouse, child, or grandchild; and (2) the care needs of their related elderly individuals, including visits to nursing homes and group homes.

 An employee may elect, or an employer may require, substitution of any of the employee's paid or family leave or paid medical or sick leave for any leave allowed under this bill.

 Nothing in this bill shall require an employer to grant paid sick leave or paid medical leave in situations where the employer would not normally grant it.

The bill imposes on the employee requesting leave certain notification requirements. An employer may require certification supporting such requests.

The bill applies the parental involvement and family wellness leave allowance to federal employees.

Date: 2016-06-16
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Family and Medical Leave Inclusion Act

 This bill amends the Family and Medical Leave Act of 1993 to entitle an eligible employee to leave to care for a domestic partner or his or her child, parent-in-law, adult child, sibling, grandparent, grandchild, or any other person related by blood or affinity whose close association with the employee is the equivalent of a family relationship, if that person has a serious health condition.

This bill applies the same leave allowance to federal employees.

Date: 2016-06-16
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Family Leave for Parental Involvement in Education Act

This bill entitles an employee covered by the Family and Medical Leave Act of 1993 (FMLA) to take up to 8 hours during any 30-day period, and up to 48 hours during any 12-month period, of parental involvement leave to participate in or attend school conferences or activities sponsored by a school or community organization and related to a program attended by the employee's child or grandchild.

An employee may elect, or an employer may require, substitution of any of the employee's paid or family leave or paid medical or sick leave for any leave allowed under this bill.

Nothing in this bill shall require an employer to grant paid sick leave or paid medical leave in situations where the employer would not normally grant it.

The bill imposes on the employee requesting leave certain notification requirements. An employer may require certification supporting such requests.

The bill also applies the parental involvement and family wellness leave allowance to federal employees.

Date: 2016-06-20
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Grandparent-Grandchild Medical Leave Act

 This bill amends the Family and Medical Leave Act of 1993 and federal civil service law to entitle to leave an eligible employee, including a federal employee, to care for an adult child, grandparent, or grandchild (as well as for a spouse, child, or parent), if that person has a serious health condition.

Date: 2016-07-08
Topic: Social Welfare (Child Care)
Subject: Labor and employment
21st Century Child Care Investment Act 

This bill amends the Internal Revenue Code to allow a tax credit for employment-related expenses for services provided by a high quality child care center.

The credit applies to taxpayers with adjusted gross incomes below specified levels and is limited to: (1) $14,000 for each qualifying child who is under the age of three by the end of the year; and (2) $5,000 for each qualifying child who has attained the age of three by the end of the year, with adjustments for inflation after 2017. A "qualifying child" is a dependent who is under the age of five.

The care must be provided by a facility that: (1) receives a fee, payment, or grant for providing care for children (other than just children who reside at the facility and regardless of whether such facility is operated for profit); and (2) meets state licensing requirements.

For taxable years beginning more than five years after enactment of this bill, the facility must also: (1) meet high quality rating requirements under the quality rating and improvement system of the state in which the care is provided, and (2) be certified by the Department of Health and Human Services.

A portion of the high quality child care tax credit is refundable, depending on the adjusted gross income of the taxpayer. The Department of the Treasury must establish a program to, at the election of the taxpayer, make monthly advance payments of the credit directly to a high quality child care center.

The bill also makes a portion of the dependent care tax credit refundable.

Date: 2016-07-14
Topic: Social Welfare (Child Care)
Subject: Taxation
This bill amends the Internal Revenue Code to: (1) increase from $5,000 to $7,500 (adjusted for inflation after 2017) the amount of employer-provided dependent care assistance that an employee may exclude from gross income, and (2) permit unused dependent care benefits in cafeteria plans and flexible spending arrangements to be carried forward to the succeeding plan year.

Date: 2016-09-08
Topic: Social Welfare (Child Care)
Subject: Taxation
Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2015.

Date: 2015-01-16
Topic: Social Welfare (Child Care)
Subject: Taxation
Child and Dependent Care FSA Enhancement Act

 Amends the Internal Revenue Code to increase to $7,500 the amount of employer-provided dependent care assistance that an employee may exclude from gross income. Allows an annual inflation adjustment to such increased amount after 2016.

Date: 2015-01-21
Topic: Social Welfare (Child Care)
Subject: Taxation
Right Start Child Care and Education Act of 2015

Amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount and rate of the household and dependent care tax credit and make such credit refundable; (3) allow a new $2,000 tax credit for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and (4) increase the tax exclusion for employer-provided dependent care assistance.

Date: 2015-02-11
Topic: Social Welfare (Child Care)
Subject: Taxation
Helping Working Families Afford Child Care Act 

 Amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) increase to $110,000, the adjusted gross income threshold level above which such credit is incrementally reduced; (2) increase the dollar limit on the allowable amount of such credit; (3) allow an inflation adjustment to the threshold amount and the maximum credit amounts, beginning after 2016; and (4) make such credit refundable.

Date: 2015-03-04
Topic: Social Welfare (Child Care)
Subject: Taxation
Family and Medical Insurance Leave Act

Establishes the Office of Paid Family and Medical Leave within the Social Security Administration (SSA), to be headed by the Deputy SSA Commissioner.

Entitles every individual to a family and medical leave insurance (FMLI) benefit payment for each month beginning on the first day of the first month in which the individual meets the criteria specified below and ending 365 days later (benefit period), not to exceed 60 qualified caregiving days per period. Entitles an individual qualifies to such a benefit payment if such individual:

 is insured for disability insurance benefits under the Social Security Act at the time his or her application is filed; has earned income from employment during the 12 months before filing it; has filed an application for a FMLI benefit in accordance with this bill; and was engaged in qualified caregiving (any activity, except regular employment, for a reason for which the individual would be entitled to leave under the Family and Medical Leave Act of 1993), or anticipates being so engaged, during the 90-day period before the application is filed or within 30 days after. Prescribes a formula for determination of an individual's monthly FMLI benefit payment, as well as for the maximum and the minimum monthly benefit amounts.

Requires a FMLI benefit payment to be coordinated with any periodic benefits received from temporary disability insurance or family leave insurance programs under any state law or plan, local government, or an instrumentality of two or more states.

Prescribes criteria that makes an individual ineligible for a FMLI benefit payment.

Specifies prohibited acts by an employer, and penalties for violations.

Establishes the Federal Family and Medical Leave Insurance Trust Fund in the Treasury. Requires FMLI benefit payments to be made only from this Fund.

Prohibits the use of amounts from the Social Security Trust Fund or appropriated to the SSA to administer Social Security programs for FMLI benefits or administration.

Amends the Internal Revenue Code to impose a tax on every individual and employer, all self-employment income, and every railroad employee, employee representative, or railroad employer to finance the Federal Family and Medical Leave Insurance Trust Fund in the Treasury for FMLI benefits.

Date: 2015-03-18
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Child and Dependent Care Tax Credit Enhancement Act of 2015

Amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) increase to $120,000, the adjusted gross income threshold level above which such credit is incrementally reduced; (2) increase the dollar limit on the allowable amount of such credit; (3) allow an inflation adjustment to the threshold amount and the maximum credit amounts, beginning after 2016; and (4) make such credit refundable.

Date: 2015-03-19
Topic: Social Welfare (Child Care)
Subject: Taxation
Pregnant Workers Fairness Act

 Declares that it is an unlawful employment practice for employers, employment agencies, labor organizations, and other specified entities to: (1) fail to make reasonable accommodations to known limitations related to the pregnancy, childbirth, or related medical conditions of job applicants or employees, unless the accommodation would impose an undue hardship on such an entity's business operation; (2) deny employment opportunities based on the need of the entity to make such reasonable accommodations; (3) require such job applicants or employees to accept an accommodation that they choose not to accept, if such accommodation is unnecessary to perform the job; (4) require such employees to take paid or unpaid leave if another reasonable accommodation can be provided to their known limitations; or (5) take adverse action in terms, conditions, or privileges of employment against an employee requesting or using such reasonable accommodations.

Sets forth enforcement procedures and remedies under the Civil Rights Act of 1964, the Congressional Accountability Act of 1995, the Government Employee Rights Act of 1991, and the rights and protections extended to presidential offices.

Directs the Equal Employment Opportunity Commission to issue regulations to carry out this Act, including the identification of reasonable accommodations addressing known limitations related to pregnancy, childbirth, or related medical conditions.

Prohibits state immunity under the Eleventh Amendment to the Constitution from an action for a violation of this Act.

Date: 2015-06-04
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Federal Employees Paid Parental Leave Act of 2015

This bill allows a federal employee, including an employee of the Transportation Security Administration (TSA), to substitute any available paid leave for any leave without pay available for either the: (1) birth of a child, or (2) placement of a child with the employee for either adoption or foster care. The bill makes available (subject to specified requirements) for any of the 12 weeks of leave an employee is entitled to for such purposes: (1) six administrative workweeks of paid parental leave in connection with the birth or placement involved, and (2) any accrued or accumulated annual or sick leave.

The bill authorizes the Office of Personnel Management to promulgate regulations to increase the amount of paid parental leave available to such an employee to a total of 12 administrative workweeks, based on the consideration of: (1) the benefits to the federal government, including enhanced recruitment and employee retention; (2) the cost to the government; (3) trends in the private sector and in state and local governments; (4) the federal government's role as a model employer; and (5) the impact of increased paid parental leave on lower-income and economically disadvantaged employees and their children.

The bill amends the Congressional Accountability Act of 1995 and the Family and Medical Leave Act of 1993 to allow the same substitution for covered congressional employees, Government Accountability Office (GAO) employees, and Library of Congress (LOC) employees. Service by an employee of the executive branch, the TSA, Congress, the GAO, or the LOC while on active duty as a member of the National Guard or Reserves is counted as service for that branch or agency for purposes of determining such employee's eligibility to take or substitute leave as provided by this Act.

The GAO must report to Congress, not later than five years after enactment of this Act, on its implementation.

Date: 2015-09-15
Topic: Social Welfare (Child Care)
Subject: Government operations and politics
Supporting Working Moms Act of 2015

This bill amends the Fair Labor Standards Act of 1938 to extend the requirement that certain employers provide reasonable break time for an employee to express breast milk for her nursing child to bona fide executive, administrative, or professional capacity employees or outside salesmen who are exempt from federal labor laws that limit the number of hours in a workweek.

Date: 2015-11-19
Topic: Social Welfare (Child Care)
Subject: Labor and employment
Strong Families Act

This bill amends the Internal Revenue Code to: (1) allow certain employers a business-related tax credit for up to 25% of the amount of wages paid to their employees during any period (not exceeding 12 weeks) in which such employees are on family and medical leave, (2) limit the allowable amount of such credit to $3,000 per employee for any taxable year, and (3) terminate such credit after 2017.

The Government Accountability Office shall complete a study on the effectiveness of the tax credit for paid family and medical leave.

The Office of Management and Budget shall determine: (1) the dollar amount obligated by each executive agency to purchase and to lease civilian vehicles in FY2010, and (2) the total number of civilian vehicles purchased and leased by each executive agency in FY2010. Executive agencies may not obligate more than 90% of the amount they obligated in FY2010 to purchase or lease civilian vehicles in each of FY2016-FY2020.

The bill permanently rescinds all unobligated amounts in the U.S. Enrichment Corporation Fund, except for amounts designated as an emergency requirement.

Date: 2015-12-03
Topic: Social Welfare (Child Care)
Subject: Taxation
Child Care Access to Resources for Early-learning Act or the Child CARE Act 

This bill amends title IV part A (Temporary Assistance for Needy Families) (TANF) of the Social Security Act to make appropriations for FY2017-FY2021 to the Department of Health and Human Services for allotments to states to:

 expand access to high-quality child care for infants and toddlers from low-income families who do not receive child care funded through the Child Care and Development (CCD) Fund, and increase the quality of such care for infants and toddlers who do receive child care funded through the CCD Fund. The state shall reserve at least 80% of funds for direct services provided through grants, contracts, or certificates, to expand access to high-quality child care for infants and toddlers and to increase parental options for and access to such care.

The state shall use the cost of a mandatory triennial high-quality child care study to ensure that for all infant and toddler child care slots: (1) the child care is of sufficient quality, (2) the care providers are supported along a career pathway to achieve higher levels of training and education, and (3) the provider rates are sufficient.

The state shall also ensure that all infant and toddler child care providers participating in CCD Fund-supported activities meet certain quality standards by the end of FY2026.

The state shall: (1) identify underserved geographic areas and special populations; and (2) develop and implement a plan to increase the availability of high-quality child care in such areas and populations, especially those which are hard-to-serve.

The state shall reserve certain funds to carry out specified activities to increase the quality of child care programs for infants and toddlers in eligible families.

An Indian tribe or tribal organization that receives a grant through an allotment for Indian and Native Hawaiian Child Care shall use the grant funds to provide, by the end of FY2026, access to high-quality, culturally and linguistically appropriate child care for infants and toddlers for eligible families in the tribal community.

The Internal Revenue Code is amended to revise rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States) to provide that a foreign corporation that acquires the properties of a U.S. corporation or partnership after February 10, 2016, shall be treated as an inverted corporation and so subject to U.S. taxation if, after such acquisition, it holds more than 50% of the stock of the new entity (expanded affiliated group).

Date: 2016-02-10
Topic: Social Welfare (Child Care)
Subject: Families
Working Families Relief Act 

This bill amends the Internal Revenue Code to increase and expand tax incentives for employer-provided dependent care assistance.

The bill increases the limit on the amount excludible from the gross income of an employee for employer-provided dependent care assistance and requires annual inflation adjustments to such increased limit after 2017.

The bill also establishes tax credits for: (1) small employer dependent care assistance program start-up costs, and (2) employer matching contributions for dependent care assistance programs.

Date: 2016-04-28
Topic: Social Welfare (Child Care)
Subject: Taxation
Access to Childcare Expansion Act or the ACE Act 

This bill amends the Internal Revenue Code, with respect to the tax credit for expenses for household and dependent care services necessary for gainful employment (known as the Child and Dependent Care Tax Credit), to: (1) make the credit refundable, (2) increase the rate for the credit, and (3) require the dollar amounts of such credit to be adjusted for inflation after 2016.

Date: 2016-07-13
Topic: Social Welfare (Child Care)
Subject: Taxation
Promoting Affordable Childcare for Everyone Act or the PACE Act 

This bill amends the Internal Revenue Code, with respect to the tax credit for expenses for household and dependent care services necessary for gainful employment (known as the Child and Dependent Care Tax Credit), to: (1) make the credit refundable, (2) increase the rate for the credit, and (3) require the dollar amounts for such credit to be adjusted for inflation after 2016.

The bill also increases the amount of employer-provided dependent care assistance which may be excluded from the gross income of an employee and requires the increased exclusion amount to be adjusted for inflation after 2017.

Date: 2016-07-14
Topic: Social Welfare (Child Care)
Subject: Taxation
Anthony DeJuan Boatwright Act 

 This bill amends the Child Care and Development Block Grant Act of 1990 to require the state plans for the use of child care and development block grant funds to include, as part of its regulatory process for issuance and renewal of licenses to providers of child care services, a recommendation to each such provider that it carry liability insurance covering the operation of its child care business.

State plans shall certify that there is in effect within the state a requirement that each such provider for which assistance is made available: (1) post publicly and conspicuously in the service area of its premises a notice specifying whether it carries liability insurance covering the operation of its child care business; and (2) give written notice to parents about whether it carries such insurance, obtain the signature of at least one parent per child acknowledging receipt of the notice, and maintain records of the notice while a child receives services.

Date: 2016-09-28
Topic: Social Welfare (Child Care)
Subject: Families
Young Child Tax Credit Act

This bill amends the Internal Revenue Code to allow individual taxpayers a new refundable tax credit based on the number of their qualifying children under the age of three and the taxpayer's adjusted gross income. Advance payments of credit amounts shall be made to taxpayers each month.

Date: 2016-09-28
Topic: Social Welfare (Child Care)
Subject: Taxation