Sponsors (2)
The bill would likely increase uptake of employer-provided child care by simplifying outreach and compliance (helping parents and small employers) but does so at modest additional federal cost and with risks to staffing priorities, hiring transparency, and business data privacy.
Parents and families would receive clearer information and support to find and use employer-provided child care benefits (e.g., Dependent Care FSAs, tax credits, employer programs), increasing benefit take-up and lowering out-of-pocket child care costs.
Small businesses and employers would face lower administrative barriers because of targeted outreach, a single IRS point of contact, and a public landing page with guidance, making it easier to offer and manage child care benefits.
Congress, policymakers, and the public would gain better transparency through annual reports with utilization metrics on employer-provided child care, supporting oversight and improved policy design.
IRS staff time and resources could be diverted to outreach and new reporting requirements, potentially reducing capacity for core tax administration if additional funding or staffing is not provided.
Waiving competitive and Senior Executive Service (SES) hiring rules for the new senior position could weaken merit-based hiring and increase the risk of politicized appointments.
Publishing employer-level and utilization data risks revealing sensitive business practices or identifiable information about employers if data are not properly anonymized.
Based on analysis of 4 sections of legislative text.
Creates an IRS Business Child Care Liaison to promote employer-provided child care benefits, require outreach and an online resource, and deliver annual public reports to Congress.
Introduced March 12, 2026 by Margaret Wood Hassan · Last progress March 12, 2026
Creates a Business Child Care Liaison position inside the IRS to help employers and workers use tax-advantaged child care benefits. The Liaison must do outreach, education, coordination with other agencies, post resources online within 120 days, and send an annual public report to Congress with activities and recommendations. The position is exempt from some federal competitive hiring rules, may have support staff, is paid at Executive Schedule level V, and must share its findings and resources publicly and with IRS leadership and congressional committees each year.