Sponsors (2)
The bill would make it easier for families and employers to learn about and use employer-provided child care benefits through outreach, a central IRS contact, and better data, but it increases federal personnel costs, risks diverting IRS resources, raises hiring transparency concerns, and could expose sensitive employer information if not carefully managed.
Parents and families would get clearer information and help accessing employer-provided child care benefits (Dependent Care FSAs, credits, employer programs), making it easier for many families to use these supports.
Small businesses would receive targeted outreach and support to reduce information and implementation barriers to offering child care benefits, lowering the burden of adopting these programs.
Employers would have a single IRS point of contact and a public landing page (SAM.gov) with tax- and operations-guidance, simplifying compliance and making it easier to learn about and adopt child care incentives.
Taxpayers could face higher federal personnel costs because the bill creates a new senior post paid at Executive Schedule V.
Waiving competitive and SES hiring rules for the new position could reduce merit-based hiring transparency and raise concerns about politicized appointments in the federal workforce.
IRS staff time could be diverted toward outreach and reporting obligations, potentially reducing resources for core tax administration if the agency is not given additional funding.
Based on analysis of 4 sections of legislative text.
Requires the IRS to appoint a Business Child Care Liaison to coordinate outreach and assistance on employer-provided child care benefits and report annually to tax committees.
Official title: Amend the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service.
Introduced March 12, 2026 by Margaret Wood Hassan · Last progress March 12, 2026
Creates a permanent Business Child Care Liaison position inside the IRS to coordinate outreach, education, and technical assistance on employer-provided child care benefits (dependent care FSAs, employer stipends/on-site care, pooled arrangements, backup care, and the section 45F employer credit). The Liaison is an excepted appointment paid at Executive Schedule V, must post an information landing page on SAM.gov within 120 days of enactment, and must submit an annual public report to the tax-writing committees with specific content requirements.