H.R.2213 - CIDCARE Act105th Congress (1997-1998)
|Sponsor:||Rep. Gilman, Benjamin A. [R-NY-20] (Introduced 07/22/1997)|
|Committees:||House - Ways and Means; Government Reform and Oversight; House Oversight; Judiciary; Education and the Workforce; Banking and Financial Services|
|Latest Action:||House - 09/19/1997 Referred to the Subcommittee on Courts and Intellectual Property. (All Actions)|
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Summary: H.R.2213 — 105th Congress (1997-1998)All Information (Except Text)
Introduced in House (07/22/1997)
TABLE OF CONTENTS:
Title I: Demand for Quality Child Care
Subtitle A: Tax Benefits for Quality Child Care
Subtitle B: Child Care Quality Improvement Incentive Program
Subtitle C: Distribution of Information About Quality
Subtitle D: Quality Child Care Through Federal
Facilities and Programs
Subtitle E: Miscellaneous Provisions
Creating Improved Delivery of Child Care: Affordable, Reliable, and Educational Act - CIDCARE Act - Title I: Demand for Quality Child Care - Amends the Internal Revenue Code to modify the amount of the dependent care tax credit. Defines "accredited child care center," "child care credentialing or accreditation entity," and "credentialed child care professional." Makes the credit refundable for taxpayers eligible for the earned income credit. Requires an employer to make advance payments (with wage withholding payments) of dependent care amounts.
(Sec. 102) Increases the dollar limits on the exclusion from employee gross income of employer payments for dependent care assistance. Includes in the definition of "dependent care assistance" payments to the employee from amounts contributed to the employee's account during the pregnancy paid within one year after contribution and while the employee, the employee's spouse, or one of their parents stays at home to care for a qualifying individual.
Requires the Office of Personnel Management to establish and maintain a dependent care assistance program for employees.
(Sec. 103) Amends the Social Security Act to require States to have laws requiring that child support orders enforced under certain provisions include an amount for child care services.
Title II: Supply of Quality Child Care - Subtitle A: Tax Benefits for Quality Child Care - Amends the Internal Revenue Code to allow a business credit for 50 percent (with a dollar limit) of qualified child care expenses, including the acquisition, construction, rehabilitation, or expansion of property, operating costs, services contracts, and accreditation costs. Terminates the credit after 1999.
(Sec. 202) Applies provisions relating to corporate charitable contributions of scientific property used for research to include contributions to: (1) accredited or certified child care centers or their support entities; (2) educational organizations; (3) certain governmental units; and (4) certain scientific research organizations. Allows the donor to repair and refurbish the property.
(Sec. 203) Excludes the deduction for the accreditation and credentialing expenses for child care providers from the two-percent floor on miscellaneous itemized deductions.
(Sec. 204) Allows for the care of a dependent in a home office without loss of the home office deduction.
Subtitle B: Child Care Quality Improvement Incentive Program - Establishes a program of competitive grants to States to improve child care quality. Requires recipient States to: (1) establish a subsidy for certified child care providers; (2) establish a grant program to assist small businesses in operating child care programs; and (3) carry out one or more of seven specified activities. Authorizes appropriations.
Subtitle C: Distribution of Information About Quality Child Care - Requires technical assistance and the collection and dissemination of information concerning the importance of high quality child care. Mandates competitive grants to certain child care credentialing or accreditation entities, with the grants used to refine and evaluate the entities' procedures. Authorizes appropriations.
(Sec. 222) Mandates a grant to an eligible organization to develop and operate a technology-based child care training infrastructure in order to facilitate accreditation, credentialing, and information dissemination. Regulates grantee fund use. Authorizes appropriations.
(Sec. 223) Requires that grantee to establish and operate a child care training revolving fund to make loans to enable the purchase of equipment used to disseminate training through the infrastructure.
Subtitle D: Quality Child Care Through Federal Facilities and Programs - Mandates regulations: (1) requiring any child care center in an executive, legislative, or judicial facility to comply with State and local licensing requirements; and (2) specifying accreditation standards and requiring any such center to comply. Provides for enforcement. Authorizes appropriations.
(Sec. 232) Requires the Corporation for National and Community Service and the Departments of Education, Housing and Urban Development, Justice, and Labor to ensure that any child care made available under any Federal financial assistance carried out by those agencies be provided by an accredited child care center or a credentialed child care professional.
Amends title XX (Block Grants to States for Social Services) of the Social Security Act to impose similar requirements on child care services made available under certain provisions.
(Sec. 233) Amends the Housing and Community Development Act of 1974 to include the establishment of accredited child care centers in activities permitted to be assisted under community development provisions.
Subtitle E: Miscellaneous Provisions - Amends the Higher Education Act of 1965 to allow loan repayments or cancellation for individuals employed providing child care services who have a certificate or degree in early childhood education or development.
(Sec. 242) Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to require that each State case registry record include the custodial status of any child covered by the order involved.
Requires that the Secretary of the Treasury have access to: (1) the National Directory of New Hires to verify information that is required on a tax return (currently, to verify a claim regarding employment in a tax return); and (2) the Federal Case Registry of Child Support Orders to administer Internal Revenue Code provisions granting tax benefits based on support and residence provided dependent children.
Limits the minimum past due support to which offset procedures may be applied to not more than $150. Sets the withholding threshold at $150 (currently, $500).