[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3088 Introduced in Senate (IS)]

<DOC>






117th CONGRESS
  1st Session
                                S. 3088

  To ensure America's children have the freedom to be healthy, to be 
 economically secure, to learn, to not be hungry, and to be safe from 
                                 harm.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 27, 2021

   Mr. Casey introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To ensure America's children have the freedom to be healthy, to be 
 economically secure, to learn, to not be hungry, and to be safe from 
                                 harm.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Five Freedoms for America's Children 
Act''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
                     TITLE I--FREEDOM TO BE HEALTHY

Sec. 101. Medicaid for all children from birth to age 19.
              TITLE II--FREEDOM TO BE ECONOMICALLY SECURE

Sec. 201. Establishment of child savings account program.
                      TITLE III--FREEDOM TO LEARN

Sec. 301. Increased mandatory funding for child care.
Sec. 302. Mandatory appropriations for Head Start Act.
Sec. 303. Enhancement of Child and Dependent Care Tax Credit.
                     TITLE IV--FREEDOM FROM HUNGER

Sec. 401. Mandatory direct certification.
Sec. 402. Direct certification for children receiving Social Security 
                            income.
Sec. 403. Retroactive reimbursement.
Sec. 404. Universal Medicaid direct certification.
Sec. 405. Universal meal service in high poverty areas.
Sec. 406. Statewide free universal school meals demonstration projects.
                 TITLE V--FREEDOM TO BE SAFE FROM HARM

  Subtitle A--Funding for the Child Abuse Prevention and Treatment Act

Sec. 501. Additional CAPTA funding.
 Subtitle B--Funding for Grants To Protect Children From Institutional 
                           and Systemic Abuse

Sec. 511. Purpose.
Sec. 512. Definitions.
Sec. 513. Grant program.

                     TITLE I--FREEDOM TO BE HEALTHY

SEC. 101. MEDICAID FOR ALL CHILDREN FROM BIRTH TO AGE 19.

    (a) In General.--Section 1902(a)(10)(A)(i) of the Social Security 
Act (42 U.S.C. 1396a(a)(10)(A)(i)) is amended--
            (1) by striking ``or'' at the end of subclause (VIII);
            (2) in subclause (IX)(dd), by inserting ``or'' at the end; 
        and
            (3) by adding at the end the following new subclause:
                                    ``(X) beginning on the date that is 
                                2 years after the date of enactment of 
                                the Five Freedoms for America's 
                                Children Act, who are individuals who 
                                have not attained 19 years of age;''.
    (b) Automatic Enrollment.--Section 1902(e) of the Social Security 
Act is amended by striking paragraph (4) and inserting the following:
            ``(4) Automatic enrollment of children.--
                    ``(A) In general.--Any child born in a State on or 
                after the date that is 2 years after the date of 
                enactment of the Five Freedoms for America's Children 
                Act shall be considered to have applied for medical 
                assistance under the State plan and shall be 
                automatically enrolled for such assistance on the date 
                of their birth.
                    ``(B) Notification requirement.--The State shall 
                inform the parent, guardian, or custodial relative of a 
                child who is automatically enrolled in the State plan 
                under subparagraph (A) of the services that will be 
                covered, appropriate methods for using such services, 
                medical support obligations (under section 1912(a)) 
                created by enrollment (if applicable), the actions the 
                parent, guardian, or relative must take (if any) to 
                maintain enrollment, and the actions the parent, 
                guardian, or relative may take to disenroll the child.
                    ``(C) Opt-out if other coverage is available.--The 
                State shall establish a process to allow the parent, 
                guardian, or custodial relative of a child who is 
                automatically enrolled in the State plan under 
                subparagraph (A) to disenroll the child from the State 
                plan through affirmation in writing if the child is 
                enrolled in other health benefits coverage that--
                            ``(i) at a minimum, provides the essential 
                        health benefits defined by the Secretary under 
                        section 1302(b) of the Patient Protection and 
                        Affordable Care Act; and
                            ``(ii) meets such other requirements as the 
                        Secretary determines appropriate.''.
    (c) Exclusion From Definition of Minimum Essential Coverage.--
Section 36B(c)(2) of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new subparagraph:
                    ``(D) Treatment of certain coverage under the 
                medicaid program.--For purposes of subparagraph (B), an 
                individual shall not be treated as eligible for minimum 
                essential coverage if--
                            ``(i) such coverage consists of eligibility 
                        for medical assistance under a State Medicaid 
                        program under section 1902(a)(10)(A)(i)(X) of 
                        the Social Security Act; and
                            ``(ii) the individual is not enrolled in 
                        such a program for such medical assistance.''.
    (d) Coverage of Children Without Regard to Immigration Status.--
Section 1903(v) of the Social Security Act (42 U.S.C. 1396b(v)) is 
amended--
            (1) in paragraph (1), by striking ``and (4)'' and inserting 
        ``, (4), and (5)'';
            (2) in paragraph (4)(A)(ii)--
                    (A) in the clause header, by inserting ``aged 19 to 
                20'' after ``Children''; and
                    (B) by inserting ``who have attained 19 years of 
                age but are'' before ``under 21 years of age''; and
            (3) by adding at the end the following paragraph:
    ``(5)(A) Notwithstanding any other provision of law, on and after 
the date that is 2 years after the date of enactment of the Five 
Freedoms for America's Children Act, a State shall provide medical 
assistance under this title to any individual residing in the United 
States who is eligible for medical assistance under section 
1902(a)(10)(A)(i)(X), without regard to whether the individual is 
lawfully residing in the United States.
    ``(B) No debt shall accrue under an affidavit of support against 
any sponsor of an individual provided medical assistance in accordance 
with subparagraph (A) and the cost of such assistance shall not be 
considered as an unreimbursed cost.''.
    (e) Conforming Amendments.--
            (1) Section 1137(f) of the Social Security Act (42 U.S.C. 
        1320b-7(f)) is amended by inserting ``or to individuals who are 
        eligible for medical assistance under section 
        1902(a)(10)(A)(i)(X) and are provided such assistance in 
        accordance with section 1903(v)(5)'' before the period.
            (2) Section 2107(e)(1)(N) of the Social Security Act (42 
        U.S.C. 1397gg(e)(1)(N)) is amended by inserting ``who have 
        attained age 19 or 20'' after ``immigrant children''.
    (f) 100 Percent Federal Matching Payments for Medical Assistance 
for Children.--
            (1) In general.--Section 1905 of the Social Security Act 
        (42 U.S.C. 1396d) is amended--
                    (A) in subsection (b), by striking ``and (ii)'' and 
                inserting ``(ii), and (jj)''; and
                    (B) by adding at the end the following new 
                subsection:
    ``(jj) Enhanced FMAP for Certain Children.--Notwithstanding 
subsection (b), beginning on the date that is 2 years after the date of 
enactment of the Five Freedoms for America's Children Act, the Federal 
medical assistance percentage shall be 100 percent with respect to 
amounts expended by a State for medical assistance for individuals--
            ``(1) who are eligible for medical assistance under section 
        1902(a)(10)(A)(i)(X); and
            ``(2) who would not have been eligible for medical 
        assistance for full benefits (as defined in subsection 
        (y)(2)(B)) under the State plan under this title or a waiver of 
        such plan as such plan or waiver was in effect on January 1, 
        2021.''.
            (2) Conforming amendment.--Section 9817(a)(1) of the 
        American Rescue Plan Act of 2021 (Public Law 117-2) is amended 
        by striking ``or (ii) of section 1905'' and inserting ``(ii), 
        or (jj) of section 1905''.

              TITLE II--FREEDOM TO BE ECONOMICALLY SECURE

SEC. 201. ESTABLISHMENT OF CHILD SAVINGS ACCOUNT PROGRAM.

    (a) Establishment of Program.--The Secretary of the Treasury shall, 
not later than December 31, 2022, establish a permanent program, to be 
known as the ``Federal Child Savings Account Program'', which meets the 
requirements of this section to establish and maintain a savings 
account meeting the requirements of subsection (c) on behalf of 
eligible individuals.
    (b) Program Specifications.--
            (1) In general.--
                    (A) Savings accounts.--The Federal Child Savings 
                Account Program established under this section shall--
                            (i) permit the parent or guardian of an 
                        eligible individual to establish a savings 
                        account which meets the requirements of this 
                        subsection and subsection (c) on behalf of the 
                        individual;
                            (ii) establish a savings account which 
                        meets the requirements of this subsection and 
                        subsection (c) on behalf of--
                                    (I) eligible individuals who are in 
                                foster care, in coordination with the 
                                Administration for Children and 
                                Families; and
                                    (II) other eligible individuals on 
                                whose behalf no account has been 
                                established by a parent or guardian 
                                under clause (i) as of the time the 
                                first deposit under paragraph (4)(A) is 
                                due to be made on behalf of such 
                                individuals,
                        and notify such individuals of the 
                        establishment of such accounts;
                            (iii) require the assets of each savings 
                        account established under the program to be 
                        held by the designated custodian;
                            (iv) within the limitations of paragraph 
                        (3), permit contributions to be made 
                        periodically to such savings accounts by direct 
                        deposit through payroll deduction or by 
                        electronic means, and by methods that provide 
                        access for the unbanked;
                            (v) provide for the annual deposit under 
                        paragraph (4) and the matching contributions 
                        under paragraph (5) to be made to such savings 
                        accounts, if applicable;
                            (vi) as provided in subsection (c), permit 
                        distributions and rollovers from such savings 
                        accounts upon request of the parent or guardian 
                        of the individual on whose behalf the account 
                        is established before the individual has 
                        attained age 18, or upon request of such 
                        individual after such individual has attained 
                        age 18;
                            (vii) include procedures to consolidate 
                        multiple accounts established for the same 
                        individual and return excess contributions on 
                        an annual basis, with notice provided to the 
                        parent or guardian of the individual (or, if 
                        appropriate, to the individual) and a procedure 
                        for resolution of disputes; and
                            (viii) ensure that such savings accounts 
                        are invested solely in United States Treasury 
                        bonds.
                    (B) Regulations, etc.--The Secretary of the 
                Treasury shall have authority to promulgate such 
                regulations, rules, and other guidance as are necessary 
                to implement the Federal Child Savings Account Program, 
                and are consistent with this section and section 529B 
                of the Internal Revenue Code of 1986, including--
                            (i) rules regarding the provision of 
                        periodic notices to individuals and parents or 
                        guardians of individuals, as appropriate, on 
                        whose behalf accounts are established under the 
                        program, including information on account 
                        balances and activity;
                            (ii) rules regarding beneficiary 
                        designation in the case of the death of the 
                        individual on whose behalf an account was 
                        established; and
                            (iii) coordination rules permitting savings 
                        accounts to be established under the Federal 
                        Child Savings Account Program in connection 
                        with State and local laws that provide 
                        contributions to savings accounts for 
                        residents.
                    (C) Pilot program for deposits made with federal 
                partners.--The Secretary of the Treasury may, in 
                fulfillment of subparagraph (A)(iv), establish a pilot 
                program which would allow grocery stores, pharmacies, 
                banks, and other similar businesses to partner with the 
                Federal Government to accept cash deposits from 
                customers and to remit such deposits to the Treasury 
                for payment into savings accounts under the Federal 
                Child Savings Account Program.
            (2) No fees.--No fees shall be assessed on participants in 
        the Federal Child Savings Account Program.
            (3) Limitations.--
                    (A) Contribution minimum.--The Secretary of the 
                Treasury may establish minimum amounts for initial and 
                additional contributions to a savings account under the 
                Federal Child Savings Account Program, not to exceed 
                $5.
                    (B) Contribution limitation.--
                            (i) In general.--Contributions to a savings 
                        account under the Federal Child Savings Account 
                        Program during any taxable year (other than the 
                        contribution made under paragraph (4)) shall 
                        not be accepted to the extent such 
                        contributions exceed $2,500.
                            (ii) Phaseout.--The $2,500 amount under 
                        clause (i) shall be reduced (but not below 
                        zero) by $125 for each $2,000 (or fraction 
                        thereof) by which the taxpayer's modified 
                        adjusted gross income for the taxable year 
                        exceeds $200,000.
                    (C) Limitation on participation.--Within a 
                reasonable amount of time before the date an eligible 
                individual attains age 17, the designated custodian 
                shall provide notice to the eligible individual and the 
                parent or guardian of the eligible individual that--
                            (i) no deposits under paragraph (4) or (5) 
                        will be made for calendar years after the year 
                        in which the individual attains age 17;
                            (ii) no further contributions made by any 
                        person will be accepted after the date the 
                        individual attains age 26; and
                            (iii) the individual (or, as provided, the 
                        individual's parent or guardian) may elect to 
                        have the account balance rolled over or 
                        distributed as provided, and at the time 
                        specified, in subsection (c).
            (4) Annual deposit.--
                    (A) In general.--Within a reasonable amount of time 
                (not to exceed 60 days) after the filing of the return 
                of tax for each taxable year by a taxpayer claiming an 
                eligible individual as a dependent, the Secretary of 
                the Treasury shall deposit $500 into the savings 
                account established for such individual under the 
                Federal Child Savings Account Program.
                    (B) Phaseout.--The $500 amount under subparagraph 
                (A) shall be reduced (but not below zero) by $25 for 
                each $1,000 (or fraction thereof) by which the 
                taxpayer's modified adjusted gross income for the 
                taxable year exceeds $100,000.
                    (C) Deposit on behalf of children in foster care.--
                At an appropriate time each year as determined by the 
                Secretary of the Treasury in coordination with the 
                Administration for Children and Families, such 
                Secretary shall deposit $500 into the savings account 
                established under such Program for any eligible 
                individual in foster care in any State with respect to 
                whom no deposit was made for such year under 
                subparagraph (A).
            (5) Matching contributions.--If a credit is allowed under 
        section 32 of the Internal Revenue Code of 1986 to the parent 
        or guardian or an eligible individual for a taxable year, with 
        respect to contributions made by such parent or guardian to the 
        savings account of such eligible individual under the Federal 
        Child Savings Account Program during the succeeding taxable 
        year, the Secretary of the Treasury shall deposit into such 
        savings account an amount equal to so much of such 
        contributions as does not exceed $250. Such deposit shall be 
        made in addition to the deposit under paragraph (4).
            (6) Designated custodian.--For purposes of this section, 
        the designated custodian is the person designated by the 
        Secretary of the Treasury to act as custodian of the savings 
        accounts established on behalf of participants in the Federal 
        Child Savings Account Program.
            (7) State.--For purposes of this section, the term 
        ``State'' includes the District of Columbia, any possession of 
        the United States, and any Indian tribe (as defined in section 
        45A(c)(6) of the Internal Revenue Code of 1986).
            (8) Deposit of matching contributions into roth ira.--If a 
        parent or guardian of an eligible individual is eligible to 
        receive any matching contribution under paragraph (5), such 
        parent or guardian may elect either to have such matching 
        contribution paid to the savings account of such eligible 
        individual under the Federal Child Savings Account Program or 
        to a Roth IRA of such parent or guardian. The Secretary of the 
        Treasury shall establish a permanent program that creates and 
        maintains a Roth IRA (within the meaning of section 408A of the 
        Internal Revenue Code) on behalf of a parent or guardian who 
        elects for the matching contribution to be made to his or her 
        Roth IRA and who either affirmatively chooses to participate in 
        the program or does not identify a Roth IRA for receipt of the 
        matching contribution. The permanent program shall provide for 
        investment of account balances solely within United States 
        Treasury bonds and shall not charge any fees to account owners.
            (9) Inflation adjustments.--
                    (A) In general.--In the case of any calendar year 
                after 2023, the $2,500 amount in paragraph (3)(B), the 
                $500 amount in paragraphs (4)(A), (4)(B), and (4)(C), 
                and the $250 amount in paragraph (5) shall each be 
                increased by an amount equal to--
                            (i) such dollar amount; multiplied by
                            (ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) of the 
                        Internal Revenue Code of 1986 for the calendar 
                        year, determined by substituting ``calendar 
                        year 2022'' for ``calendar year 2016'' in 
                        subparagraph (A)(ii) thereof.
                    (B) Rounding.--If any dollar amount increased under 
                subparagraph (A) is not a multiple of $5, such dollar 
                amount shall be rounded to the nearest multiple of $5.
            (10) Accounts may not be assigned.--An account established 
        on behalf of an individual under the Federal Child Savings 
        Account Program may not be pledged or assigned to any other 
        person.
            (11) Modified adjusted gross income.--For purposes of this 
        subsection, the term ``modified adjusted gross income'' means 
        adjusted gross income (as defined in section 62 of the Internal 
        Revenue Code of 1986) increased by--
                    (A) any amount excluded from gross income under 
                section 911 of such Code;
                    (B) any amount of interest received or accrued by 
                the taxpayer during the taxable year which is exempt 
                from tax; and
                    (C) an amount equal to the portion of the 
                taxpayer's social security benefits (as defined in 
                section 86(d) of such Code) which is not included in 
                gross income under such section 86 for the taxable 
                year.
    (c) Distributions From Savings Account.--
            (1) In general.--After the earlier of--
                    (A) the date the individual on whose behalf the 
                savings account under the Federal Child Savings Account 
                Program was established attains age 26; or
                    (B) the date such individual receives a bachelor's 
                degree or associate's degree, or enlists in active duty 
                military service of the United States,
        amounts in such account may be contributed in a direct transfer 
        to a Roth IRA (as defined in section 408A(b) of the Internal 
        Revenue Code of 1986) or a designated Roth account (within the 
        meaning of section 402A of such Code) according to the rules of 
        the Internal Revenue Code of 1986, or distributed to the 
        individual in cash.
            (2) Distributions for higher education expenses.--Without 
        regard to the date requirements of paragraph (1), a portion of 
        the amount in a savings account established under the Federal 
        Child Savings Account Program may be distributed in cash to the 
        individual or to the parent or guardian of the individual for 
        the payment of qualified higher education expenses of the 
        individual at an eligible educational institution. The 
        aggregate amount so distributed shall not exceed 50 percent of 
        the amount in such account as of the due date for the first 
        payment of tuition for the enrollment of the individual on 
        whose behalf the account is established as an eligible student 
        at such eligible educational institution.
            (3) Contribution to able account.--Without regard to the 
        date requirements of paragraph (1), all or a portion of the 
        amount in a savings account established under the Federal Child 
        Savings Account Program may be contributed in a direct transfer 
        to an ABLE account established for the benefit of the 
        individual under section 529A of the Internal Revenue Code of 
        1986 (if the individual is eligible for purposes of section 
        529A(e)(1) of such Code).
            (4) Definitions.--Any term used in this subsection which is 
        also used in section 529 of the Internal Revenue Code of 1986 
        has the same meaning as when used in such section.
    (d) Eligible Individual.--For purposes of this section, the term 
``eligible individual'' means a child who has not attained age 18 and 
is a resident of the United States.
    (e) Treatment of Accounts Under Certain Federal Programs.--
            (1) Account funds disregarded for purposes of certain other 
        means-tested federal programs.--Notwithstanding any other 
        provision of Federal law that requires consideration of one or 
        more financial circumstances of an individual, for the purpose 
        of determining eligibility to receive, or the amount of, any 
        assistance or benefit authorized by such provision to be 
        provided to or for the benefit of such individual, any amount 
        (including earnings thereon) in an individual's account 
        established under the Federal Child Savings Account Program, 
        any contributions to such account, and any distribution (or 
        portion thereof) which is exempt from the tax under section 
        529B(d)(3) of the Internal Revenue Code of 1986 shall be 
        disregarded for such purpose with respect to any period during 
        which such individual maintains, makes contributions to, or 
        receives distributions from such account, except that--
                    (A) a distribution for qualified acquisition costs 
                (within the meaning of section 529B(d)(3)(C)(ii) of 
                such Code) shall not be so disregarded; and
                    (B) any amount (including such earnings) in such 
                account shall be considered a resource of the 
                individual to the extent that such amount exceeds 
                $100,000.
            (2) Suspension of ssi benefits during periods of excessive 
        account funds.--
                    (A) In general.--The benefits of an individual 
                under the supplemental security income program under 
                title XVI of the Social Security Act shall not be 
                terminated, but shall be suspended, by reason of excess 
                resources of the individual attributable to an amount 
                in the account of the individual established under the 
                Federal Child Savings Account Program not disregarded 
                under paragraph (1).
                    (B) No impact on medicaid eligibility.--An 
                individual who would be receiving payment of such 
                supplemental security income benefits but for the 
                application of subparagraph (A) shall be treated for 
                purposes of title XIX of the Social Security Act as if 
                the individual continued to be receiving payment of 
                such benefits.
    (f) Disclosure of Taxpayer Information.--
            (1) In general.--Subsection (l) of section 6103 of the 
        Internal Revenue Code of 1986 is amended by adding at the end 
        the following new paragraph:
            ``(23) Disclosure of return information for purposes of 
        administration of the federal child savings account program.--
        The Secretary shall disclose to any officer or employee of the 
        Department of the Treasury, as necessary for the administration 
        of the Federal Child Savings Account Program established under 
        section 201(a) of the Five Freedoms for America's Children Act, 
        return information relating to taxpayer identity, dependents, 
        adjusted gross income, and whether the taxpayer has claimed the 
        earned income credit under section 32 for the taxable year.''.
            (2) Prohibition of redisclosure.--Paragraph (3) of section 
        6103(a) of the Internal Revenue Code of 1986 is amended by 
        striking ``or (21)'' and inserting ``(21), or (23)''.
    (g) Child Savings Account Program.--Part VIII of subchapter F of 
chapter 1 of the Internal Revenue Code of 1986 is amended by inserting 
after section 529A the following new section:

``SEC. 529B. CHILD SAVINGS ACCOUNT PROGRAM.

    ``(a) General Rule.--The Federal Child Savings Account Program 
shall be exempt from taxation under this subtitle.
    ``(b) Federal Child Savings Account Program.--For purposes of this 
title, the term `Federal Child Savings Account Program' means the 
program established under section 201(a) of the Five Freedoms for 
America's Children Act.
    ``(c) Treatment of Contributions and Earnings.--
            ``(1) In general.--No amount shall be includible in gross 
        income of an individual on whose behalf an account is 
        established under the Federal Child Savings Account Program, or 
        of any taxpayer claiming such individual as a dependent, with 
        respect to any earnings under the program.
            ``(2) Governmental and matching contributions.--Gross 
        income of an individual on whose behalf an account is 
        established under the Federal Child Savings Account Program, or 
        of any taxpayer claiming such individual as a dependent, shall 
        not include the amount of any deposit made to the individual's 
        account under the program pursuant to section 201(b)(4)(A), 
        201(b)(4)(C), or 201(b)(5) of the Five Freedoms for America's 
        Children Act.
    ``(d) Treatment of Distributions.--
            ``(1) In general.--Gross income shall not include any cash 
        distribution from an account under the Federal Child Savings 
        Account Program permitted under section 201(c) of the Five 
        Freedoms for America's Children Act.
            ``(2) Treatment of rollovers.--
                    ``(A) Roth iras.--Any contribution from the Federal 
                Child Savings Account Program to a Roth IRA permitted 
                under section 201(c)(1) of the Five Freedoms for 
                America's Children Act shall be treated--
                            ``(i) as a contribution from another Roth 
                        IRA as described in section 408A(e)(1)(A), and
                            ``(ii) as having been contributed to such 
                        Roth IRA in a direct trustee-to-trustee 
                        transfer within 60 days of the distribution for 
                        purposes of section 408(d)(3).
                    ``(B) Designated roth accounts.--Any contribution 
                from the Federal Child Savings Account Program to a 
                designated Roth account permitted under section 
                201(c)(1) of the Five Freedoms for America's Children 
                Act shall be treated--
                            ``(i) as a contribution from another 
                        designated Roth account for purposes of section 
                        402A(c)(3), and
                            ``(ii) as having been contributed to such 
                        designated Roth account in a direct trustee-to-
                        trustee transfer within 60 days of the 
                        distribution for purposes of section 402(c).
                    ``(C) ABLE accounts.--Any contribution from the 
                Federal Child Savings Account Program to an ABLE 
                account permitted under section 201(c)(3) of the Five 
                Freedoms for America's Children Act shall be treated--
                            ``(i) as a contribution from another ABLE 
                        account as described in section 
                        529A(c)(1)(C)(i), and
                            ``(ii) as having been contributed to such 
                        ABLE account within 60 days of the distribution 
                        for purposes of such section.
            ``(3) Tax on nonqualified use.--
                    ``(A) In general.--The tax imposed by this title 
                for the taxable year shall be increased by an amount 
                equal to 20 percent of the amount of any distribution 
                other than a rollover described in paragraph (2) from 
                an account under the Federal Child Savings Account 
                Program during the taxable year, unless the qualified 
                expenses of the individual on whose behalf the account 
                was established paid or incurred during the taxable 
                year of the distribution are equal to or exceed the 
                amount of such distribution.
                    ``(B) Distributions from roth ira.--If any amount 
                is contributed to a Roth IRA in a rollover distribution 
                from an account under the Federal Child Savings Program 
                as provided in section 201(c)(1) of the Five Freedoms 
                for America's Children Act, the tax imposed by this 
                title for any taxable year shall be increased by an 
                amount equal to 20 percent of the amount of any 
                distribution from such Roth IRA within the 5-year 
                period beginning on the date of the rollover, to the 
                extent that such distribution from the Roth IRA, when 
                aggregated with all other distributions from such Roth 
                IRA during such 5-year period, does not exceed the 
                amount contributed in such rollover distribution. The 
                preceding sentence shall not apply to the extent the 
                qualified expenses of the individual on whose behalf 
                the account under the Federal Child Savings Account 
                Program was established which are paid or incurred 
                during the taxable year of the distribution from the 
                Roth IRA are equal to or exceed the amount of such 
                distribution.
                    ``(C) Qualified expenses.--For purposes of 
                subparagraphs (A) and (B), the term `qualified 
                expenses' means amounts paid or incurred by an 
                individual--
                            ``(i) as collateral required for a loan 
                        provided by the Small Business Administration,
                            ``(ii) as qualified acquisition costs (as 
                        defined in section 72(t)(8)(C)) with respect to 
                        a residence intended to be the primary 
                        residence of the individual, or
                            ``(iii) for qualified higher education 
                        expenses of the individual at an eligible 
                        educational institution.
            ``(4) Definitions.--Any term used in this subsection which 
        is also used in section 529 of the Internal Revenue Code of 
        1986 has the same meaning as when used in such section.''.
    (h) Clerical Amendment.--The table of sections for part VIII of 
subchapter F of chapter 1 of the Internal Revenue Code of 1986 is 
amended by inserting after the item relating to section 529A the 
following new item:

``Sec. 529B. Child Savings Account Program.''.
    (i) Appropriation.--There is hereby appropriated to the Secretary 
of the Treasury, to remain available until spent without fiscal year 
limitation--
            (1) $100,000,000 for technology and technology systems 
        necessary for the implementation and administration of the 
        Federal Child Savings Account Program;
            (2) $25,000,000 for each fiscal year beginning with fiscal 
        year 2022 for the administration of the Federal Child Savings 
        Account Program; and
            (3) such sums as are necessary to make contributions to 
        Federal Child Savings Accounts as required under paragraphs 
        (4)(A), (4)(C), and (5) of subsection (c).

                      TITLE III--FREEDOM TO LEARN

SEC. 301. INCREASED MANDATORY FUNDING FOR CHILD CARE.

    (a) In General.--Section 418(a)(3) of the Social Security Act (42 
U.S.C. 618(a)(3)) is amended to read as follows:
            ``(3) Appropriation.--
                    ``(A) In general.--For grants under this section, 
                there are appropriated $10,000,000,000 for each fiscal 
                year.
                    ``(B) Indian tribes and tribal organizations.--The 
                Secretary shall reserve not less than 3 percent, and 
                not more than 5 percent, of the aggregate amount 
                appropriated to carry out this section in each fiscal 
                year for grants to Indian tribes and tribal 
                organizations.
                    ``(C) Territories.--The Secretary shall reserve not 
                less than 2 percent, and not more than 4 percent, of 
                the aggregate amount appropriated to carry out this 
                section in each fiscal year for grants to territories.
                    ``(D) States.--The Secretary shall use the 
                remainder of the aggregate amount appropriated to carry 
                out this section in each fiscal year, after the 
                application of subparagraphs (B) and (C), for grants to 
                States.''.
    (b) Uses for Increased Funding.--Section 418 of such Act (42 U.S.C. 
618) is amended--
            (1) by redesignating subsection (d) as subsection (e); and
            (2) by inserting after subsection (c), the following:
    ``(d) Special Rules for Increased Funding for States.--With respect 
to fiscal year 2022 and each fiscal year thereafter--
            ``(1) a State shall give priority to using the additional 
        funds received by the State under this section for a fiscal 
        year as a result of the amendment made by section 301(a) of the 
        Five Freedoms for America's Children Act for the provision of 
        financial assistance for eligible children (which may include 
        increased payment rates under section 658(e)(4)) of the Child 
        Care and Development Block Grant Act of 1990, rather than for 
        activities under section 658G of that Act or administrative 
        activities; and
            ``(2) a State may only use such additional funds to 
        supplement, and not supplant, funds for child care assistance 
        or for other child-related initiatives that would, in the 
        absence of such additional Federal funds, be made available 
        from other Federal, State, and local sources for such 
        assistance or initiatives.''.
    (c) Conforming Amendments.--Section 418(a) of such Act (42 U.S.C. 
618(a)) is amended--
            (1) in paragraph (2)(A), by striking ``after'' and 
        inserting ``after the application of subparagraphs (B) and (C) 
        of paragraph (3) and''; and
            (2) in paragraph (4)(E), by striking ``paragraph'' and 
        inserting ``subsection''.
    (d) Effective Date.--The amendments made by this section take 
effect on October 1, 2021.

SEC. 302. MANDATORY APPROPRIATIONS FOR HEAD START ACT.

    Section 639 of the Head Start Act (42 U.S.C. 9834) is amended to 
read as follows:

``SEC. 639. MANDATORY APPROPRIATIONS.

    ``(a) In General.--There are authorized to be appropriated, and 
there are appropriated, to carry out this subchapter (other than 
section 657B)--
            ``(1) for fiscal year 2022, $18,000,000,000; and
            ``(2) for each subsequent fiscal year, the amount that was 
        applicable for the previous fiscal year, adjusted by the total 
        percentage change that occurred in the Consumer Price Index for 
        all Urban Consumers, as published by the Bureau of Labor 
        Statistics of the Department of Labor, for the 12-month period 
        ending June 30 preceding the fiscal year.
    ``(b) Supplement, Not Supplant.--Funds available under subsection 
(a) to carry out this subchapter shall be used to supplement, and not 
supplant, other Federal, State, and local funds available to carry out 
the activities supported under this subchapter.''.

SEC. 303. ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT.

    (a) In General.--Paragraph (2) of section 21(a) of the Internal 
Revenue Code of 1986 is amended to read as follows:
            ``(2) Applicable percentage.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the term `applicable percentage' means 50 percent 
                reduced (but not below the phaseout percentage) by 1 
                percentage point for each $2,000 (or fraction thereof) 
                by which the taxpayer's adjusted gross income for the 
                taxable year exceeds $125,000.
                    ``(B) Phaseout percentage.--For purposes of 
                subparagraph (A), the term `phaseout percentage' means 
                20 percent reduced (but not below zero) by 1 percentage 
                point for each $2,000 (or fraction thereof) by which 
                the taxpayer's adjusted gross income for the taxable 
                year exceeds $400,000.''.
    (b) Increase in Dollar Limit on Amount Creditable.--Subsection (c) 
of section 21 of the Internal Revenue Code of 1986 is amended--
            (1) in paragraph (1), by striking ``$3,000'' and inserting 
        ``$8,000''; and
            (2) in paragraph (2), by striking ``$6,000'' and inserting 
        ``$16,000''.
    (c) Special Rule for Married Couples Filing Separate Returns.--
Paragraph (2) of section 21(e) of the Internal Revenue Code of 1986 is 
amended to read as follows:
            ``(2) Married couples filing separate returns.--
                    ``(A) In general.--In the case of married 
                individuals who do not file a joint return for the 
                taxable year--
                            ``(i) the applicable percentage under 
                        subsection (a)(2) and the number of qualifying 
                        individuals and aggregate amount excludable 
                        under section 129 for purposes of subsection 
                        (c) shall be determined with respect to each 
                        such individual as if the individual had filed 
                        a joint return with the individual's spouse, 
                        and
                            ``(ii) the aggregate amount of the credits 
                        allowed under this section for such taxable 
                        year with respect to both spouses shall not 
                        exceed the amount which would have been allowed 
                        under this section if the individuals had filed 
                        a joint return.
                    ``(B) Regulations.--The Secretary shall prescribe 
                such regulations or other guidance as is necessary to 
                carry out the purposes of this subsection.''.
    (d) Adjustment for Inflation.--Section 21 of the Internal Revenue 
Code of 1986 is amended--
            (1) by striking subsections (g) and (h);
            (2) by redesignating subsection (f) as subsection (g); and
            (3) by inserting after subsection (e) the following new 
        subsection:
    ``(f) Inflation Adjustment.--
            ``(1) In general.--In the case of a calendar year beginning 
        after 2022, the $125,000 amount in paragraph (2) of subsection 
        (a) and the dollar amounts in subsection (c) shall each be 
        increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2021' for `calendar year 2016' in 
                subparagraph (A)(ii) thereof.
            ``(2) Rounding.--If any dollar amount, after being 
        increased under paragraph (1), is not a multiple of $100, such 
        dollar amount shall be rounded to the next lowest multiple of 
        $100.''.
    (e) Credit To Be Refundable.--
            (1) In general.--The Internal Revenue Code of 1986 is 
        amended--
                    (A) by redesignating section 21 as section 36C; and
                    (B) by moving section 36C, as so redesignated, from 
                subpart A of part IV of subchapter A of chapter 1 to 
                the location immediately before section 37 in subpart C 
                of part IV of subchapter A of chapter 1.
            (2) Technical amendments.--
                    (A) Paragraph (1) of section 23(f) of the Internal 
                Revenue Code of 1986 is amended by striking ``21(e)'' 
                and inserting ``36C(e)''.
                    (B) Paragraph (6) of section 35(g) of such Code is 
                amended by striking ``21(e)'' and inserting ``36C(e)''.
                    (C) Paragraph (1) of section 36C(a) of such Code 
                (as redesignated by paragraph (1)) is amended by 
                striking ``this chapter'' and inserting ``this 
                subtitle''.
                    (D) Subparagraph (C) of section 129(a)(2) of such 
                Code is amended by striking ``section 21(e)'' and 
                inserting ``section 36C(e)''.
                    (E) Paragraph (2) of section 129(b) of such Code is 
                amended by striking ``section 21(d)(2)'' and inserting 
                ``section 36C(d)(2)''.
                    (F) Paragraph (1) of section 129(e) of such Code is 
                amended by striking ``section 21(b)(2)'' and inserting 
                ``section 36C(b)(2)''.
                    (G) Subsection (e) of section 213 of such Code is 
                amended by striking ``section 21'' and inserting 
                ``section 36C''.
                    (H) Subparagraph (H) of section 6213(g)(2) of such 
                Code is amended by striking ``section 21'' and 
                inserting ``section 36C''.
                    (I) Subparagraph (L) of section 6213(g)(2) of such 
                Code is amended by striking ``section 21, 24, or 32,'' 
                and inserting ``section 24, 32, or 36C,''.
                    (J) Paragraph (2) of section 1324(b) of title 31, 
                United States Code, is amended by inserting ``36C,'' 
                after ``36B,''.
                    (K) The table of sections for subpart C of part IV 
                of subchapter A of chapter 1 of the Internal Revenue 
                Code of 1986 is amended by inserting after the item 
                relating to section 36B the following:

``Sec. 36C. Expenses for household and dependent care services 
                            necessary for gainful employment.''.
                    (L) The table of sections for subpart A of such 
                part IV is amended by striking the item relating to 
                section 21.
    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2021.

                     TITLE IV--FREEDOM FROM HUNGER

SEC. 401. MANDATORY DIRECT CERTIFICATION.

    Section 9(b)(5) of the Richard B. Russell National School Lunch Act 
(42 U.S.C. 1758(b)(5)) is amended--
            (1) in the paragraph heading, by striking ``Discretionary 
        certification'' and inserting ``Direct certification of 
        additional low-income children''; and
            (2) in the matter preceding subparagraph (A), by striking 
        ``may'' and inserting ``shall''.

SEC. 402. DIRECT CERTIFICATION FOR CHILDREN RECEIVING SOCIAL SECURITY 
              INCOME.

    (a) In General.--Section 9(b)(5) of the Richard B. Russell National 
School Lunch Act (42 U.S.C. 1758(b)(5)) is amended--
            (1) in subparagraph (D), by striking ``or'' at the end;
            (2) in subparagraph (E)(ii), by striking the period at the 
        end and inserting ``; or''; and
            (3) by adding at the end the following:
                    ``(F) a child who receives supplemental security 
                income payments under title XVI of the Social Security 
                Act (42 U.S.C. 1381 et seq.).''.
    (b) Data From Social Security Administration.--Section 9(b) of the 
Richard B. Russell National School Lunch Act (42 U.S.C. 1758(b)) is 
amended by adding at the end the following:
            ``(16) Data from social security administration.--In the 
        case of direct certification under paragraph (5) or (12)(A) of 
        a child who receives supplemental security income payments 
        under title XVI of the Social Security Act (42 U.S.C. 1381 et 
        seq.), the Commissioner of Social Security shall provide a 
        local educational agency with the data necessary to certify the 
        child in accordance with a data-sharing agreement between the 
        Commissioner and the State in which the local educational 
        agency is located.''.

SEC. 403. RETROACTIVE REIMBURSEMENT.

    Section 9(b)(9) of the Richard B. Russell National School Lunch Act 
(42 U.S.C. 1758(b)(9)) is amended by adding at the end the following:
                    ``(D) Retroactive reimbursement.--
                            ``(i) Definitions.--In this subparagraph:
                                    ``(I) Change in eligibility.--The 
                                term `change in eligibility' means, 
                                with respect to eligibility for the 
                                school lunch program under this Act--
                                            ``(aa) a change from 
                                        eligibility for reduced price 
                                        meals to eligibility for free 
                                        meals; and
                                            ``(bb) a change from 
                                        noneligibility to eligibility 
                                        for free or reduced price 
                                        meals.
                                    ``(II) Meal claim.--The term `meal 
                                claim' means any documentation provided 
                                by a school food authority to a State 
                                agency in order to receive 
                                reimbursement under this Act for the 
                                cost of a meal served to a child by the 
                                school food authority.
                                    ``(III) Previously submitted.--The 
                                term `previously submitted', with 
                                respect to a meal claim, means a meal 
                                claim submitted on or after the 
                                retroactive date.
                                    ``(IV) Retroactive date.--The term 
                                `retroactive date' means the first day 
                                of the current school year.
                            ``(ii) Retroactivity.--
                                    ``(I) Submission of meal claims.--A 
                                local educational agency shall--
                                            ``(aa) revise and resubmit 
                                        a previously submitted meal 
                                        claim to reflect a change in 
                                        eligibility described in 
                                        subclause (i)(I)(aa) of a 
                                        child; and
                                            ``(bb) submit a meal claim 
                                        for any meal provided on or 
                                        after the retroactive date for 
                                        a child that has a change of 
                                        eligibility described in 
                                        subclause (i)(I)(bb).
                                    ``(II) Reimbursement by 
                                secretary.--The Secretary shall 
                                reimburse each meal claim submitted by 
                                a local educational agency under 
                                subclause (I).
                            ``(iii) Reimbursement to families.--A local 
                        educational agency that receives a 
                        reimbursement under clause (ii)(II) shall 
                        reimburse the household of a child for any fees 
                        paid by the household on or after the 
                        retroactive date and prior to the change in 
                        eligibility of the child.''.

SEC. 404. UNIVERSAL MEDICAID DIRECT CERTIFICATION.

    Section 9(b)(15) of the Richard B. Russell National School Lunch 
Act (42 U.S.C. 1758(b)(15)) is amended--
            (1) in subparagraph (A)--
                    (A) by striking clause (i) and inserting the 
                following:
                            ``(i) Eligible child.--
                                    ``(I) In general.--The term 
                                `eligible child' means a child who--
                                            ``(aa)(AA) is eligible for 
                                        and receiving medical 
                                        assistance under the Medicaid 
                                        program; and
                                            ``(BB) is a member of a 
                                        family with an income as 
                                        measured by the Medicaid 
                                        program that does not exceed, 
                                        in the case of eligibility for 
                                        free meals, 133 percent of the 
                                        poverty line (as defined in 
                                        section 673(2) of the Community 
                                        Services Block Grant Act (42 
                                        U.S.C. 9902(2)), including any 
                                        revision required by such 
                                        section) applicable to a family 
                                        of the size used for purposes 
                                        of determining eligibility for 
                                        the Medicaid program, or, in 
                                        the case of eligibility for 
                                        reduced price meals, the 
                                        applicable family size income 
                                        level under the income 
                                        eligibility guidelines for 
                                        reduced price meals; or
                                            ``(bb) is a member of a 
                                        household (as that term is 
                                        defined in section 245.2 of 
                                        title 7, Code of Federal 
                                        Regulations (or successor 
                                        regulations)) with a child 
                                        described in item (aa).
                                    ``(II) Other children.--The term 
                                `eligible child' includes a child who 
                                is eligible for and receiving medical 
                                assistance under the Medicaid program 
                                under subclause (I) of section 
                                1902(a)(10)(A)(i) of the Social 
                                Security Act (42 U.S.C. 
                                1396a(a)(10)(A)(i))--
                                            ``(aa) on the basis of 
                                        receiving aid or assistance 
                                        under the State plan approved 
                                        under part E of title IV of 
                                        that Act (42 U.S.C. 670 et 
                                        seq.);
                                            ``(bb) by reason of section 
                                        473(b) of that Act (42 U.S.C. 
                                        673(b)); or
                                            ``(cc) under subclause (II) 
                                        of section 1902(a)(10)(A)(i) of 
                                        that Act (42 U.S.C. 
                                        1396a(a)(10)(A)(i)).''; and
                    (B) by adding at the end the following:
                            ``(iii) Without further application.--The 
                        term `without further application' has the 
                        meaning given the term in paragraph (4)(G).''; 
                        and
            (2) by striking subparagraphs (B) through (H) and inserting 
        the following:
                    ``(B) Agreement.--For the school year beginning on 
                July 1, 2022, and each school year thereafter, each 
                State shall enter into an agreement described in 
                subparagraph (C) with the 1 or more State agencies 
                conducting eligibility determinations for the Medicaid 
                program.
                    ``(C) Procedures.--
                            ``(i) In general.--Subject to subparagraph 
                        (D) and paragraph (6), an agreement entered 
                        into under subparagraph (B) shall establish 
                        procedures under which an eligible child shall 
                        be certified as eligible, without further 
                        application, for--
                                    ``(I) free or reduced price lunch 
                                under this Act; and
                                    ``(II) free or reduced price 
                                breakfast under section 4 of the Child 
                                Nutrition Act of 1966 (42 U.S.C. 1773).
                            ``(ii) Free meals.--Each agreement entered 
                        into under subparagraph (B) shall ensure that a 
                        child who is simultaneously eligible for 
                        reduced price meals under this paragraph or 
                        based on an income eligibility determination, 
                        and for free meals based on documentation 
                        provided under subsection (d)(2), shall be 
                        certified for free meals.
                    ``(D) Certification.--Subject to paragraph (6), and 
                according to an agreement entered into under 
                subparagraph (B), the local educational agency 
                conducting eligibility determinations under that 
                agreement shall certify an eligible child as eligible, 
                without further application, for--
                            ``(i) free or reduced price lunch under 
                        this Act; and
                            ``(ii) free or reduced price breakfast 
                        under section 4 of the Child Nutrition Act of 
                        1966 (42 U.S.C. 1773).''.

SEC. 405. UNIVERSAL MEAL SERVICE IN HIGH POVERTY AREAS.

    Section 11(a)(1)(F) of the Richard B. Russell National School Lunch 
Act (42 U.S.C. 1759a(a)(1)(F)) is amended by striking clause (vii) and 
inserting the following:
                            ``(vii) Multiplier.--For each school year 
                        beginning on or before July 1, 2022, the 
                        multiplier shall be 2.5.''.

SEC. 406. STATEWIDE FREE UNIVERSAL SCHOOL MEALS DEMONSTRATION PROJECTS.

    Section 11(a)(1) of the Richard B. Russell National School Lunch 
Act (42 U.S.C. 1759a(a)(1)) is amended by adding at the end the 
following:
                    ``(G) Statewide free universal school meals 
                demonstration projects.--
                            ``(i) Definitions.--In this subparagraph:
                                    ``(I) Demonstration project.--The 
                                term `demonstration project' means a 
                                demonstration project carried out under 
                                clause (ii).
                                    ``(II) Eligible school.--
                                            ``(aa) In general.--The 
                                        term `eligible school' means a 
                                        school that participates in the 
                                        school lunch program under this 
                                        Act and the school breakfast 
                                        program under section 4 of the 
                                        Child Nutrition Act of 1966 (42 
                                        U.S.C. 1773).
                                            ``(bb) Exclusion.--The term 
                                        `eligible school' does not 
                                        include a residential child 
                                        care institution (as defined in 
                                        section 210.2 of title 7, Code 
                                        of Federal Regulations (or 
                                        successor regulations)).
                                    ``(III) Identified student.--The 
                                term `identified student' has the 
                                meaning given the term in subparagraph 
                                (F)(i).
                                    ``(IV) Selected state.--The term 
                                `selected State' means a State selected 
                                to carry out a demonstration project 
                                under clause (iii)(I).
                            ``(ii) Establishment.--Not later than July 
                        1, 2023, the Secretary shall carry out 
                        demonstration projects in selected States under 
                        which school meals are provided at no charge to 
                        every student at an eligible school in the 
                        selected State.
                            ``(iii) State selection.--
                                    ``(I) In general.--The Secretary 
                                shall select not more than 5 States to 
                                each carry out a demonstration project.
                                    ``(II) Applications.--A State 
                                seeking to carry out a demonstration 
                                project shall submit to the Secretary 
                                an application at such time, in such 
                                manner, and containing such information 
                                as the Secretary may require.
                                    ``(III) Priority.--In carrying out 
                                subclause (I), the Secretary shall give 
                                priority to a State based on--
                                            ``(aa) the level of 
                                        childhood poverty in the State;
                                            ``(bb) the extent to which 
                                        the State has implemented 
                                        subparagraph (F);
                                            ``(cc) the extent to which 
                                        the direct certification rate 
                                        of the State meets the required 
                                        percentage (as defined in 
                                        section 9(b)(4)(F)(i));
                                            ``(dd) the extent to which 
                                        the State demonstrates a 
                                        commitment to providing 
                                        technical assistance to local 
                                        educational agencies that will 
                                        implement the demonstration 
                                        project in the State; and
                                            ``(ee) the extent to which 
                                        the State demonstrates a 
                                        commitment to providing non-
                                        Federal funding under clause 
                                        (vi)(III).
                            ``(iv) Start date.--A demonstration project 
                        shall begin in a selected State on the first 
                        day of the school year in that State.
                            ``(v) Special assistance payments.--
                                    ``(I) First year.--For each month 
                                of the first school year during which a 
                                demonstration project is carried out, a 
                                selected State shall receive special 
                                assistance payments at the rate for 
                                free meals for a percentage of all 
                                reimbursable meals served in eligible 
                                schools in the State in an amount equal 
                                to the product obtained by 
                                multiplying--
                                            ``(aa) 1.9; and
                                            ``(bb) the percentage of 
                                        identified students in eligible 
                                        schools in the State as of the 
                                        last day of the prior school 
                                        year, up to a maximum of 100 
                                        percent.
                                    ``(II) Subsequent years.--For each 
                                month of the second school year and 
                                each subsequent school year during 
                                which a demonstration project is 
                                carried out, a selected State shall 
                                receive special assistance payments at 
                                the rate for free meals for a 
                                percentage of all reimbursable meals 
                                served in eligible schools in the State 
                                in an amount equal to the product 
                                obtained by multiplying--
                                            ``(aa) 1.9; and
                                            ``(bb) the higher of--

                                                    ``(AA) the 
                                                percentage of 
                                                identified students in 
                                                eligible schools as of 
                                                the last day of the 
                                                prior school year; and

                                                    ``(BB) the 
                                                percentage of 
                                                identified students in 
                                                eligible schools as of 
                                                the last day of the 
                                                school year prior to 
                                                the first school year 
                                                during which a 
                                                demonstration project 
                                                is carried out, up to a 
                                                maximum of 100 percent.

                                    ``(III) Payment for other meals.--
                                With respect to the reimbursable meals 
                                described in subclauses (I) and (II) 
                                for which a selected State is not 
                                receiving special assistance payments 
                                under this clause, the reimbursement 
                                rate shall be the rate provided under 
                                section 4.
                                    ``(IV) Payments in lieu of.--A 
                                special assistance payment made under 
                                this clause shall be in lieu of any 
                                other special assistance payment made 
                                under this paragraph.
                            ``(vi) State implementation.--
                                    ``(I) Preliminary activities.--Each 
                                selected State shall, in the school 
                                year preceding the first school year 
                                during which the demonstration project 
                                shall be carried out in the State--
                                            ``(aa) identify each 
                                        eligible school in the State;
                                            ``(bb) in consultation with 
                                        the Secretary, combine the 
                                        percentage of identified 
                                        students across eligible 
                                        schools for the purpose of 
                                        calculating the maximum 
                                        reimbursement rate to ensure 
                                        that the special assistance 
                                        payments received under clause 
                                        (v) are for the maximum amount;
                                            ``(cc) inform local 
                                        educational agencies of the 
                                        demonstration project; and
                                            ``(dd) coordinate with 
                                        local educational agencies to 
                                        provide information about the 
                                        demonstration project to 
                                        parents or guardians of 
                                        students attending eligible 
                                        schools.
                                    ``(II) Meal service.--As part of a 
                                demonstration project, an eligible 
                                school in a selected State--
                                            ``(aa) shall not collect 
                                        applications for free and 
                                        reduced price lunches under 
                                        this Act; and
                                            ``(bb) shall make school 
                                        meals available to all children 
                                        at the school at no charge.
                                    ``(III) Non-federal funding.--
                                            ``(aa) In general.--Each 
                                        selected State may support the 
                                        demonstration project using--

                                                    ``(AA) funds from 
                                                State and local sources 
                                                that are used for the 
                                                maintenance of the free 
                                                lunch program under 
                                                this Act and the free 
                                                breakfast program under 
                                                section 4 of the Child 
                                                Nutrition Act of 1966 
                                                (42 U.S.C. 1773); and

                                                    ``(BB) State 
                                                revenues appropriated 
                                                or used for program 
                                                purposes under section 
                                                7 of this Act.

                                            ``(bb) Non-federal 
                                        contributions.--In addition to 
                                        the funding received under this 
                                        Act and the Child Nutrition Act 
                                        of 1966 (42 U.S.C. 1771 et 
                                        seq.), each selected State 
                                        shall provide funding from non-
                                        Federal sources to ensure that 
                                        local educational agencies in 
                                        the State receive the free 
                                        reimbursement rate for not less 
                                        than 90 percent of the meals 
                                        served at eligible schools.
                                            ``(cc) Continuation of free 
                                        rate.--

                                                    ``(AA) Definition 
                                                of covered school 
                                                year.--In this item, 
                                                the term `covered 
                                                school year' means the 
                                                school year preceding 
                                                the first school year 
                                                during which a 
                                                demonstration project 
                                                is carried out.

                                                    ``(BB) Free rate.--
                                                A selected State that 
                                                receives special 
                                                assistance payments at 
                                                the free reimbursement 
                                                rate under subparagraph 
                                                (F) for more than 90 
                                                percent of the meals 
                                                served at eligible 
                                                schools in the covered 
                                                school year shall 
                                                continue to receive the 
                                                free reimbursement rate 
                                                for not less than the 
                                                same percentage of 
                                                meals in each school 
                                                year during which a 
                                                demonstration project 
                                                is carried out.

                            ``(vii) Report.--
                                    ``(I) In general.--Not later than 
                                September 30, 2027, the Secretary, 
                                acting through the Administrator of the 
                                Food and Nutrition Service, shall 
                                submit to the Committee on Agriculture, 
                                Nutrition, and Forestry of the Senate 
                                and the Committees on Agriculture and 
                                Education and Labor of the House of 
                                Representatives a report that evaluates 
                                the impact of each demonstration 
                                project in a selected State with 
                                respect to--
                                            ``(aa) academic 
                                        achievement, absenteeism, 
                                        tardiness, the school 
                                        environment, child food 
                                        insecurity in the selected 
                                        State, and other key factors 
                                        identified in consultation with 
                                        the Secretary of Education;
                                            ``(bb) the rate of 
                                        participation in the free lunch 
                                        program under this Act and the 
                                        free breakfast program under 
                                        section 4 of the Child 
                                        Nutrition Act of 1966 (42 
                                        U.S.C. 1773) among identified 
                                        students and other students;
                                            ``(cc) school meal 
                                        services, finances, and 
                                        operations in the selected 
                                        State;
                                            ``(dd) administrative costs 
                                        to the selected State and the 
                                        school food authorities 
                                        participating in the 
                                        demonstration project; and
                                            ``(ee) the integrity of the 
                                        operation of the free lunch 
                                        program under this Act in the 
                                        selected State.
                                    ``(II) Funding.--
                                            ``(aa) In general.--On 
                                        October 1, 2023, out of any 
                                        funds in the Treasury not 
                                        otherwise appropriated, the 
                                        Secretary of the Treasury shall 
                                        transfer to the Secretary to 
                                        carry out this clause 
                                        $3,000,000, to remain available 
                                        until September 30, 2027.
                                            ``(bb) Receipt and 
                                        acceptance.--The Secretary 
                                        shall be entitled to receive, 
                                        shall accept, and shall use to 
                                        carry out this clause the funds 
                                        transferred under item (aa), 
                                        without further 
                                        appropriation.''.

                 TITLE V--FREEDOM TO BE SAFE FROM HARM

  Subtitle A--Funding for the Child Abuse Prevention and Treatment Act

SEC. 501. ADDITIONAL CAPTA FUNDING.

    (a) Additional Amounts for State Grants To Improve Child Protective 
Services.--Section 106 of the Child Abuse Prevention and Treatment Act 
(42 U.S.C. 5106a) is amended by adding at the end the following:
    ``(g) Additional Funding.--
            ``(1) In general.--To carry out this section, in addition 
        to amounts made available under section 112 for such purposes, 
        there are authorized to be appropriated, and there are 
        appropriated, out of amounts in the Treasury not otherwise 
        appropriated, $250,000,000 for each of fiscal years 2022 
        through 2031, to remain available until expended.
            ``(2) Allotments.--Except as otherwise provided in this 
        section, out of the amounts appropriated under paragraph (1), 
        the Secretary shall make allotments to each eligible State and 
        territory in an amount equal to the sum of--
                    ``(A) $50,000; and
                    ``(B) an amount that bears the same relationship to 
                any amounts appropriated under paragraph (1) that 
                remain after all such States and territories have 
                received $50,000, as the number of children under the 
                age of 18 in the State or territory bears to the number 
                of such children in all States and territories that 
                apply for such a grant.
            ``(3) Eligible state.--To be eligible to receive an 
        allotment under paragraph (2), a State or territory shall 
        demonstrate in its application for a grant under this section 
        that such State or territory, for purposes of carrying out the 
        programs supported by such grant, will expend the same amount, 
        or more, of State or territory funds in the fiscal year for 
        which the grant is awarded as such State or territory expended 
        for such purposes in the previous fiscal year.
            ``(4) Definitions.--In this subsection, the terms `State' 
        and `territory' have the meanings given such terms in 
        subsection (f)(1).''.
    (b) Additional Amounts for Community-Based Grants for the 
Prevention of Child Abuse and Neglect.--
            (1) In general.--Section 203 of the Child Abuse Prevention 
        and Treatment Act (42 U.S.C. 5116b) is amended--
                    (A) in subsection (a), by striking ``amount 
                appropriated under section 210'' and inserting 
                ``amounts appropriated under section 209 and subsection 
                (d)(1)''; and
                    (B) by adding at the end the following:
    ``(d) Additional Funding.--
            ``(1) Additional appropriation.--To carry out this title, 
        in addition to amounts made available under section 209 for 
        such purposes, there are authorized to be appropriated, and 
        there are appropriated, out of amounts in the Treasury not 
        otherwise appropriated, $250,000,000 for each of fiscal years 
        2022 through 2031, to remain available until expended.
            ``(2) Allotments.--
                    ``(A) In general.--The Secretary shall allot the 
                amount appropriated under paragraph (1) for a fiscal 
                year and remaining after the reservation under 
                subsection (a) among eligible States in the same manner 
                the Secretary allots amounts appropriated under section 
                209 pursuant to subsection (b). For purposes of this 
                paragraph, the allotment formula described in 
                subsection (b) shall be applied substituting `eligible 
                State' for `State' each place such term appears in such 
                subsection, and substituting `eligible States' for 
                `States' each place such term appears in such 
                subsection.
                    ``(B) Eligible state.--For purposes of this 
                paragraph, the term `eligible State' means a State that 
                demonstrates in its application for a grant under 
                section 204 that such State, for purposes of carrying 
                out the programs supported by a grant under this title, 
                will expend the same amount, or more, of State funds in 
                the fiscal year for which the grant is awarded as such 
                State expended for such purposes in the previous fiscal 
                year.''.
            (2) Clarification.--Section 204(4) of the Child Abuse 
        Prevention and Treatment Act (42 U.S.C. 5116d(4)) is amended by 
        inserting ``(excluding any amount received under section 
        203(d))'' after ``received under this title''.

 Subtitle B--Funding for Grants To Protect Children From Institutional 
                           and Systemic Abuse

SEC. 511. PURPOSE.

    The purpose of this subtitle is to support and assist States in 
investigating, recognizing, reporting and preventing institutional and 
systemic child abuse.

SEC. 512. DEFINITIONS.

    In this subtitle:
            (1) Institutional and systemic child abuse.--The term 
        ``institutional and systemic child abuse'' means a pattern of 
        any form of abuse or neglect of a child when occurring while 
        the child is in the care of a public or private facility in the 
        State, including a correctional facility, detention facility, 
        treatment facility, childcare center, educational or religious 
        institution, and hospital.
            (2) State.--The term ``State'' means any State of the 
        United States, the District of Columbia, the Commonwealth of 
        Puerto Rico, the Virgin Islands, Guam, American Samoa, and the 
        Commonwealth of the Northern Mariana Islands.
            (3) Unit of local government.--The term ``unit of local 
        government'' means--
                    (A) any city, county, township, town, borough, 
                parish, village, or other general purpose political 
                subdivision of a State;
                    (B) any law enforcement district or judicial 
                enforcement district that--
                            (i) is established under applicable State 
                        law; and
                            (ii) has the authority to, in a manner 
                        independent of other State entities, establish 
                        a budget and raise revenues; or
                    (C) an Indian Tribe that performs law enforcement 
                functions, as determined by the Secretary of the 
                Interior.

SEC. 513. GRANT PROGRAM.

    (a) Grants Required.--The Attorney General shall make grants to 
States to assist States in investigating, recognizing, reporting, and 
preventing institutional and systemic child abuse.
    (b) Allocation of Funds.--Funds shall be allocated annually among 
eligible States on the basis of relative population of individuals 
under the age of 18, but the amount allocated to any State in a fiscal 
year shall not be less than $500,000.
    (c) Requirements.--
            (1) Plan.--
                    (A) In general.--To be eligible for a grant under 
                this subtitle, a State shall submit to the Attorney 
                General a plan for carrying out programs, projects, and 
                activities using the funds made available through the 
                grant during a 5-year period.
                    (B) Update.--A State shall annually update a plan 
                submitted under subparagraph (A) to include new 
                programs, projects, and activities dedicated to 
                recognizing, reporting, investigating, and preventing 
                institutional and systemic child abuse.
                    (C) Regulations.--The Attorney General shall 
                promulgate regulations that require that any plan 
                submitted under this paragraph--
                            (i) provide that not less than 70 percent 
                        of funds allocated to the State shall be 
                        distributed to the attorney general of the 
                        State or other chief law enforcement officer 
                        for--
                                    (I) conducting investigations into 
                                institutional and systemic child abuse; 
                                and
                                    (II) planning, establishing, 
                                operating, coordinating, and evaluating 
                                evidence-based and trauma-informed 
                                projects to develop more effective 
                                education, training, and research into 
                                preventing institutional and systemic 
                                child abuse;
                            (ii) provide that not less than 20 percent 
                        of funds allocated to the State shall be 
                        distributed equitably to units of local 
                        government for planning, establishing, 
                        operating, coordinating, and evaluating 
                        evidence-based and trauma-informed projects to 
                        develop more effective education, training, and 
                        research into preventing institutional and 
                        systemic child abuse;
                            (iii) designate a senior official reporting 
                        to the attorney general of the State or other 
                        chief law enforcement officer as responsible 
                        for--
                                    (I) supervising the preparation and 
                                administration of the plan submitted 
                                under subparagraph (A); and
                                    (II) overseeing all investigations, 
                                education, training, and research in 
                                the office of the attorney general of 
                                the State or other chief law 
                                enforcement officer related to 
                                institutional and systemic child abuse; 
                                and
                            (iv) contain satisfactory evidence that the 
                        official designated in accordance with clause 
                        (iii) has or will have authority, by 
                        legislation if necessary, to implement the plan 
                        in accordance with this subtitle.
            (2) Annual performance reports.--Each State awarded a grant 
        under this subtitle shall submit to the Attorney General an 
        annual performance report that--
                    (A) describes the progress of the State in 
                implementing the original plan submitted under 
                paragraph (1)(A); and
                    (B) describes the status of compliance with the 
                requirements of the plan.
            (3) Rule of construction.--Nothing in this subsection may 
        be construed to require the dissemination of any information 
        that the Attorney General determines--
                    (A) is law enforcement sensitive and should only be 
                disclosed within the law enforcement community; or
                    (B) poses a threat to a child.
    (d) Noncompliance.--
            (1) Failure to comply with requirements.--If a State fails 
        to comply with any of the applicable requirements in subsection 
        (c), in any fiscal year beginning after September 30, 2021--
                    (A) subject to subparagraph (B), the amount 
                allocated to the State under subsection (b) for the 
                subsequent fiscal year shall be reduced by not less 
                than 20 percent for each such requirement with respect 
                to which the failure occurs; and
                    (B) the State shall be ineligible to receive any 
                allocation under such section for such fiscal year 
                unless--
                            (i) the State agrees to expend 50 percent 
                        of the amount allocated to the State for such 
                        fiscal year to achieve compliance with any 
                        requirement with respect to which the State is 
                        in noncompliance; or
                            (ii) the Attorney General determines that 
                        the State--
                                    (I) has achieved substantial 
                                compliance with the requirements with 
                                respect to which the State was not in 
                                compliance; and
                                    (II) has made, through appropriate 
                                executive or legislative action, an 
                                unequivocal commitment to achieving 
                                full compliance with such requirements 
                                within a reasonable time.
            (2) Nonsubmission or nonqualification of plan.--
                    (A) In general.--If a State does not submit a plan, 
                fails to submit a plan, or submits a plan or any 
                modification thereof, that the Attorney General, after 
                reasonable notice and opportunity for hearing, 
                determines does not meet the requirements of this 
                subtitle, the Attorney General shall endeavor to make 
                the allocation to the State under subsection (b) 
                available to local public and private nonprofit 
                agencies within the State for use in carrying out 
                activities described in subsection (c)(1)(C)(i)(II).
                    (B) Other funds.--The Attorney General shall make 
                funds that remain available after disbursements under 
                subparagraph (A), and any other unobligated funds, 
                available on an equitable basis to those States that 
                have achieved full compliance with the requirements 
                under this subtitle.
    (e) Regulations.--The Attorney General shall promulgate regulations 
to carry out this subtitle.
    (f) Administrative Expenses.--The Attorney General may use not more 
than 5 percent of the funds appropriated for a fiscal year to carry out 
this subtitle for the Federal administrative costs of carrying out this 
subtitle for that fiscal year.
    (g) Direct Appropriation.--To carry out this subtitle, there are 
authorized to be appropriated, and there are appropriated, out of 
amounts in the Treasury not otherwise appropriated, $250,000,000 for 
each of fiscal years 2022 through 2031, to remain available until 
expended.
                                 <all>