A bill to amend the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4071 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4071 To amend the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Ms. Hassan (for herself and Mr. Sullivan) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service. 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 ``Child Care Tax Benefit Outreach and Assistance Act''. SEC. 2. BUSINESS CHILD CARE LIAISON. Section 7803 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ``(g) Business Child Care Liaison.-- ``(1) In general.--The Commissioner of Internal Revenue shall appoint within the Internal Revenue Service a Business Child Care Liaison. The appointment shall be made without regard to the provisions of title 5, United States Code, relating to appointments in the competitive service or Senior Executive Service. At the Commissioner's discretion, the Commissioner may create an office with additional support staff to assist the Business Child Care Liaison in carrying out the duties described in this subsection. ``(2) Duties.--The Business Child Care Liaison shall-- ``(A) act as a liaison between the Internal Revenue Service, employer-provided child care benefit advocates, businesses considering providing or expanding child care benefits for their employees, state workforce boards, state economic development agencies, child care resource and referral