117 S3088 IS: Five Freedoms for America’s Children Act
U.S. Senate
2021-10-27
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.This Act may be cited as the Five Freedoms for America’s Children Act
.2.The table of contents for this Act is as follows:Sec. 1. Short title.Sec. 2. Table of contents.TITLE I—Freedom to be HealthySec. 101. Medicaid for all children from birth to age 19.TITLE II—Freedom to be Economically SecureSec. 201. Establishment of child savings account program.TITLE III—Freedom to LearnSec. 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 hungerSec. 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 HarmSubtitle A—Funding for the Child Abuse Prevention and Treatment ActSec. 501. Additional CAPTA funding.Subtitle B—Funding for Grants To Protect Children from Institutional and Systemic AbuseSec. 511. Purpose.Sec. 512. Definitions.Sec. 513. Grant program.<enum>I</enum><header>Freedom to be Healthy</header><section id="idB7DFF85984B24572A2933414F479953B"><enum>101.</enum><header>Medicaid for all children from birth to age 19</header><subsection id="id04D5581684464D16A0809815FD64A478"><enum>(a)</enum><header>In general</header><text>Section 1902(a)(10)(A)(i) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396a">42 U.S.C. 1396a(a)(10)(A)(i)</external-xref>) is amended—</text><paragraph id="idF0AA118DB181472A8A7E6180FB3FF056"><enum>(1)</enum><text>by striking <quote>or</quote> at the end of subclause (VIII); </text></paragraph><paragraph id="id560F8B07AE8B4C698DAE032461E7E45A"><enum>(2)</enum><text>in subclause (IX)(dd), by inserting <quote>or</quote> at the end; and</text></paragraph><paragraph id="idE1633CDBE6FE4E96B8767688EB94C595"><enum>(3)</enum><text>by adding at the end the following new subclause: </text><quoted-block id="idF94150DB50CA4533987DFF2CB351BC23" style="traditional" act-name=""><subclause id="id7E6F225E8D704F2893D33E35835201C0"><enum>(X)</enum><text display-inline="yes-display-inline">beginning on the date that is 2 years after the date of enactment of the <short-title>Five Freedoms for America’s Children Act</short-title>, who are individuals who have not attained 19 years of age;</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id8BBE345E0D184330B1F1D2A60DF9FE6F"><enum>(b)</enum><header>Automatic enrollment</header><text>Section 1902(e) of the Social Security Act is amended by striking paragraph (4) and inserting the following: </text><quoted-block id="id6FA8882FF9C847E0ADEBA5C01732AE7C" style="traditional" act-name=""><paragraph id="idD69B672E85EE4A8B846F78C525C941E2"><enum>(4)</enum><header>Automatic enrollment of children</header><subparagraph id="id6AA3E847F4BA486093C38438F2135560"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Any child born in a State on or after the date that is 2 years after the date of enactment of the <short-title>Five Freedoms for America’s Children Act</short-title> 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.</text></subparagraph><subparagraph id="id9410FA2A65C24A968423B2E0E70F08B1"><enum>(B)</enum><header>Notification requirement</header><text display-inline="yes-display-inline">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.</text></subparagraph><subparagraph id="id71F9C6E20CCD4BF49FC9849FA34E5307"><enum>(C)</enum><header>Opt-out if other coverage is available</header><text>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— </text><clause id="id4013DA80ABFE4DE4A093F1EF85CD2D0C"><enum>(i)</enum><text>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</text></clause><clause id="idCBC99672FAF34A6089E2A081C7A27C47"><enum>(ii)</enum><text>meets such other requirements as the Secretary determines appropriate.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id6D816AF7CD944A15A64FFFF941887A4E"><enum>(c)</enum><header>Exclusion from definition of minimum essential coverage</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/36B">Section 36B(c)(2)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: </text><quoted-block id="idD05B2170FBA04D70AE6A028CDB7E9E4A" style="tax" act-name=""><subparagraph id="idBE52772A263B47078D0A6C8C5B8DAE77"><enum>(D)</enum><header>Treatment of certain coverage under the Medicaid program</header><text>For purposes of subparagraph (B), an individual shall not be treated as eligible for minimum essential coverage if— </text><clause id="id9058A023298B45068A43CBB557516DF8"><enum>(i)</enum><text>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 </text></clause><clause id="idF86E9F8F995746F3A68976A8540DD8D9"><enum>(ii)</enum><text>the individual is not enrolled in such a program for such medical assistance.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id1898831FCC3F4396AF5FE83A524AC13D"><enum>(d)</enum><header>Coverage of children without regard to immigration status</header><text>Section 1903(v) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396b">42 U.S.C. 1396b(v)</external-xref>) is amended—</text><paragraph id="idE7D49CA93F3C441A959BE54DBE1CBAE8"><enum>(1)</enum><text>in paragraph (1), by striking <quote>and (4)</quote> and inserting <quote>, (4), and (5)</quote>; </text></paragraph><paragraph id="idA1E6897E97E04D358951F3C4FC21422E"><enum>(2)</enum><text>in paragraph (4)(A)(ii)—</text><subparagraph id="id1C5BBA39DC68422D90E02FA341631B31"><enum>(A)</enum><text>in the clause header, by inserting <quote><header-in-text style="traditional" level="clause">aged 19 to 20</header-in-text></quote> after <quote><header-in-text style="traditional" level="clause">Children</header-in-text></quote>; and</text></subparagraph><subparagraph id="id93D09F1D099C44C28AC76A8C79BE52B5"><enum>(B)</enum><text>by inserting <quote>who have attained 19 years of age but are</quote> before <quote>under 21 years of age</quote>; and</text></subparagraph></paragraph><paragraph id="idFB9251225735487CB4FD7C8201A83205"><enum>(3)</enum><text>by adding at the end the following paragraph: </text><quoted-block id="idE991B3CD0B8F473D9DB96A887663E2BF" style="traditional" act-name=""><paragraph id="id5B84032AD65B4EDBB3F3256F1F38EC20" indent="up1"><enum>(5)</enum><subparagraph commented="no" display-inline="yes-display-inline" id="idE2B03BD887754453BFE05E7381F141D3"><enum>(A)</enum><text>Notwithstanding any other provision of law, on and after the date that is 2 years after the date of enactment of the <short-title>Five Freedoms for America’s Children Act</short-title>, 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.</text></subparagraph><subparagraph indent="up1" id="id0B567232E68E40019DEB3F4C03DE011C"><enum>(B)</enum><text> 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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="idB54DEAE144EF48F1B42AC3E474359080"><enum>(e)</enum><header>Conforming amendments</header><paragraph id="idA03C39A46AE9462899A48E0D054F7B71"><enum>(1)</enum><text>Section 1137(f) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1320b-7">42 U.S.C. 1320b–7(f)</external-xref>) is amended by inserting <quote>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)</quote> before the period.</text></paragraph><paragraph id="id2FDA165456E34E1B86C1D70A799D784D"><enum>(2)</enum><text> Section 2107(e)(1)(N) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1397gg">42 U.S.C. 1397gg(e)(1)(N)</external-xref>) is amended by inserting <quote>who have attained age 19 or 20</quote> after <quote>immigrant children</quote>.</text></paragraph></subsection><subsection id="idF197A69DCC624481AA0B8D5DD6CD213E"><enum>(f)</enum><header>100 percent Federal matching payments for medical assistance for children</header><paragraph id="id135F439D1A464256AB42AB296718E9FB"><enum>(1)</enum><header>In general</header><text>Section 1905 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396d">42 U.S.C. 1396d</external-xref>) is amended—</text><subparagraph id="id678B5257C5184BB3B2B0D1166C59EEDA"><enum>(A)</enum><text>in subsection (b), by striking <quote>and (ii)</quote> and inserting <quote>(ii), and (jj)</quote>; and</text></subparagraph><subparagraph id="id18AF113E85AB4A38A092F90FFBF825DC"><enum>(B)</enum><text>by adding at the end the following new subsection:</text><quoted-block id="id9306B2CCD3BC402688BC9248CABF88FA" display-inline="no-display-inline" style="traditional" act-name=""><subsection id="id015D6A39F56D4409A9F1BD92F29D5D54"><enum>(jj)</enum><header>Enhanced FMAP for certain children</header><text display-inline="yes-display-inline">Notwithstanding subsection (b), beginning on the date that is 2 years after the date of enactment of the <short-title>Five Freedoms for America’s Children Act</short-title>, the Federal medical assistance percentage shall be 100 percent with respect to amounts expended by a State for medical assistance for individuals—</text><paragraph id="id50BF0D8D197B4B8ABBDC6EFB6370909A"><enum>(1)</enum><text display-inline="yes-display-inline">who are eligible for medical assistance under section 1902(a)(10)(A)(i)(X); and</text></paragraph><paragraph id="id607736AAF65B4709AD02E8829E722A4C" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="id88F80F045BB949B58F1EC11ED01A5ACA"><enum>(2)</enum><header>Conforming amendment</header><text>Section 9817(a)(1) of the American Rescue Plan Act of 2021 (<external-xref legal-doc="public-law" parsable-cite="pl/117/2">Public Law 117–2</external-xref>) is amended by striking <quote>or (ii) of section 1905</quote> and inserting <quote>(ii), or (jj) of section 1905</quote>.</text></paragraph></subsection></section><enum>II</enum><header>Freedom to be Economically Secure</header><section section-type="subsequent-section" id="id2A98BAA3CD53484D94396ABEA6DD9C71"><enum>201.</enum><header>Establishment of child savings account program</header><subsection id="id675A33F25B4342809C610B5F3515E89C"><enum>(a)</enum><header>Establishment of program</header><text display-inline="yes-display-inline">The Secretary of the Treasury shall, not later than December 31, 2022, establish a permanent program, to be known as the <quote>Federal Child Savings Account Program</quote>, 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.</text></subsection><subsection id="idC24479FAFF8345C3B5883E5876F9321D"><enum>(b)</enum><header>Program specifications</header><paragraph id="idDF2E6BBC40034772A4592D4618D5D73E"><enum>(1)</enum><header>In general</header><subparagraph id="idF63D4457006844E88008AC5E7D734E44"><enum>(A)</enum><header>Savings accounts</header><text>The Federal Child Savings Account Program established under this section shall—</text><clause id="ide2bb4677e0de4d459bff173ebc6bf1e7"><enum>(i)</enum><text>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;</text></clause><clause id="idB6D9333BA6FE4B328C349636EF43F647"><enum>(ii)</enum><text>establish a savings account which meets the requirements of this subsection and subsection (c) on behalf of—</text><subclause id="id03ABC59F81FA45A28E5F92F3AE1FD6B2"><enum>(I)</enum><text>eligible individuals who are in foster care, in coordination with the Administration for Children and Families; and</text></subclause><subclause id="idF7EB9D27A5A64973ADAA36745EA2019C"><enum>(II)</enum><text>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,</text></subclause><continuation-text continuation-text-level="clause">and notify such individuals of the establishment of such accounts;</continuation-text></clause><clause id="idCE93172B63264B639147FC6CC145ECD1"><enum>(iii)</enum><text>require the assets of each savings account established under the program to be held by the designated custodian;</text></clause><clause id="idEFD3B2C82F6E408E82FA48E3D89F976E"><enum>(iv)</enum><text>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;</text></clause><clause id="id5D08C2C61A27478E8A36FF2642DCC887"><enum>(v)</enum><text>provide for the annual deposit under paragraph (4) and the matching contributions under paragraph (5) to be made to such savings accounts, if applicable;</text></clause><clause id="idF706045A1615451D8C93911C737AE6FD"><enum>(vi)</enum><text>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;</text></clause><clause id="id7E8E7726AA1C4BAE94A414A3CF4FD1E0"><enum>(vii)</enum><text>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</text></clause><clause id="idBF6033692A4A4062867392E6C7B21A03"><enum>(viii)</enum><text>ensure that such savings accounts are invested solely in United States Treasury bonds.</text></clause></subparagraph><subparagraph id="ide14aa248dbb44ebf9cba88aa334846fe"><enum>(B)</enum><header>Regulations, etc</header><text>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 <external-xref legal-doc="usc" parsable-cite="usc/26/529B">section 529B</external-xref> of the Internal Revenue Code of 1986, including—</text><clause id="id8E7AE798A7794D6F95A996ED60F2F5BA"><enum>(i)</enum><text>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;</text></clause><clause id="idB6D93D4552904B52A2182A2238685554"><enum>(ii)</enum><text>rules regarding beneficiary designation in the case of the death of the individual on whose behalf an account was established; and</text></clause><clause id="idA03C4583A8334D9FB036093BB8D9CF79"><enum>(iii)</enum><text>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.</text></clause></subparagraph><subparagraph id="idB309A8ED85304235A9B259427B8D335F"><enum>(C)</enum><header>Pilot program for deposits made with Federal partners</header><text>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.</text></subparagraph></paragraph><paragraph id="id3165F8EA5A8D4ECD91B517F9BC357108"><enum>(2)</enum><header>No fees</header><text>No fees shall be assessed on participants in the Federal Child Savings Account Program.</text></paragraph><paragraph id="id117DE0069D98405BA19043B6536F297A"><enum>(3)</enum><header>Limitations</header><subparagraph id="id6C618C3E0FD74B9ABF0D6106EBBDC980"><enum>(A)</enum><header>Contribution minimum</header><text>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.</text></subparagraph><subparagraph id="id6DA17E46F2374710A3C5CB95DD74FA4F"><enum>(B)</enum><header>Contribution limitation</header><clause id="id2D94DEF6C01549E6A00C6DA0B7B7B374"><enum>(i)</enum><header>In general</header><text>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.</text></clause><clause id="id160D2BE7378D48308B9607895BC0EE76"><enum>(ii)</enum><header>Phaseout</header><text>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. </text></clause></subparagraph><subparagraph id="id4822D8AAC7BC41FEB54B8895302BE842"><enum>(C)</enum><header>Limitation on participation</header><text>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—</text><clause id="idE428517F35A446C99DD762E5F40D41CE"><enum>(i)</enum><text>no deposits under paragraph (4) or (5) will be made for calendar years after the year in which the individual attains age 17;</text></clause><clause id="id126AFB0288C04DC58ED5593752C51E47"><enum>(ii)</enum><text>no further contributions made by any person will be accepted after the date the individual attains age 26; and</text></clause><clause id="id9F8D6C81EEE94EC19ADCA06CB08F1F49"><enum>(iii)</enum><text>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).</text></clause></subparagraph></paragraph><paragraph id="id91F28EDB6D1C4E9BB3EDEE1871F35A7E"><enum>(4)</enum><header>Annual deposit</header><subparagraph id="idB8786F41B3B744AEB4914F857268F0CB"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph><subparagraph id="idC4ACC1476DB84448B6494271AEEF271B"><enum>(B)</enum><header>Phaseout</header><text>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.</text></subparagraph><subparagraph id="idDBBE904998904B869A2EF22F9F9CAD09"><enum>(C)</enum><header>Deposit on behalf of children in foster care</header><text>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).</text></subparagraph></paragraph><paragraph id="idF53D63C64FBA4771AC5262D078866FAE"><enum>(5)</enum><header>Matching contributions</header><text>If a credit is allowed under <external-xref legal-doc="usc" parsable-cite="usc/26/32">section 32</external-xref> 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).</text></paragraph><paragraph id="id1BFC1B7D4A3042D6A2A948EAC6A22290"><enum>(6)</enum><header>Designated custodian</header><text>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.</text></paragraph><paragraph id="idB7F5A08268B24796A31242AB49D02B73"><enum>(7)</enum><header>State</header><text>For purposes of this section, the term <term>State</term> includes the District of Columbia, any possession of the United States, and any Indian tribe (as defined in <external-xref legal-doc="usc" parsable-cite="usc/26/45A">section 45A(c)(6)</external-xref> of the Internal Revenue Code of 1986).</text></paragraph><paragraph id="id0711A10564BA4814B677ED2C10EF38C0"><enum>(8)</enum><header>Deposit of matching contributions into Roth IRA</header><text>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.</text></paragraph><paragraph id="id9aeaf9d6e4114c1e91056edb230b4a62"><enum>(9)</enum><header>Inflation adjustments</header><subparagraph id="id76c87fec32be4f949e9042afceb080fd"><enum>(A)</enum><header>In general</header><text>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—</text><clause id="idd99bf245c32c4b168f87a3a62a1cfe14"><enum>(i)</enum><text>such dollar amount; multiplied by</text></clause><clause id="id1e59bc867ae24539801c150f489136f3"><enum>(ii)</enum><text>the cost-of-living adjustment determined under <external-xref legal-doc="usc" parsable-cite="usc/26/1">section 1(f)(3)</external-xref> of the Internal Revenue Code of 1986 for the calendar year, determined by substituting <quote>calendar year 2022</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text></clause></subparagraph><subparagraph id="id7c719977c7094d4b98934d08df7f64d4"><enum>(B)</enum><header>Rounding</header><text>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.</text></subparagraph></paragraph><paragraph id="id1F7520D46A204B26B6DBC2A6E276D4F3"><enum>(10)</enum><header>Accounts may not be assigned</header><text>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.</text></paragraph><paragraph id="id48BA4B370C4E41429C230F6C3CA3D42E"><enum>(11)</enum><header>Modified adjusted gross income</header><text>For purposes of this subsection, the term <term>modified adjusted gross income</term> means adjusted gross income (as defined in <external-xref legal-doc="usc" parsable-cite="usc/26/62">section 62</external-xref> of the Internal Revenue Code of 1986) increased by—</text><subparagraph id="id918c505137fe40ee80af70fd92c8f022"><enum>(A)</enum><text>any amount excluded from gross income under section 911 of such Code;</text></subparagraph><subparagraph id="idc638e674c23e482d8b188128ed6aec51"><enum>(B)</enum><text>any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax; and </text></subparagraph><subparagraph id="id80e4548ab2f8439d98bdeb28e9d68f76"><enum>(C)</enum><text>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. </text></subparagraph></paragraph></subsection><subsection id="idF35F2F989F314A50A1AF0DCC30B8705E"><enum>(c)</enum><header>Distributions from savings account</header><paragraph id="id2AE81AD3FF824E8AA915EF58CAB52CB3"><enum>(1)</enum><header>In general</header><text>After the earlier of—</text><subparagraph id="id38AC5F13B0D443819017749F6F394D67"><enum>(A)</enum><text>the date the individual on whose behalf the savings account under the Federal Child Savings Account Program was established attains age 26; or</text></subparagraph><subparagraph id="id28A726F067544919A2398476169F35E6"><enum>(B)</enum><text>the date such individual receives a bachelor's degree or associate's degree, or enlists in active duty military service of the United States,</text></subparagraph><continuation-text continuation-text-level="paragraph">amounts in such account may be contributed in a direct transfer to a Roth IRA (as defined in <external-xref legal-doc="usc" parsable-cite="usc/26/408A">section 408A(b)</external-xref> 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.</continuation-text></paragraph><paragraph id="id6AA53BBC62974519B1A1BDA3B86A2E76"><enum>(2)</enum><header>Distributions for higher education expenses</header><text>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.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id065C95CCE022435FAC48C9245A73B0BA"><enum>(3)</enum><header>Contribution to ABLE account</header><text>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 <external-xref legal-doc="usc" parsable-cite="usc/26/529A">section 529A</external-xref> of the Internal Revenue Code of 1986 (if the individual is eligible for purposes of section 529A(e)(1) of such Code).</text></paragraph><paragraph id="idBEFC550A88EC490A85BC08FE1B453E0E"><enum>(4)</enum><header>Definitions</header><text>Any term used in this subsection which is also used in <external-xref legal-doc="usc" parsable-cite="usc/26/529">section 529</external-xref> of the Internal Revenue Code of 1986 has the same meaning as when used in such section.</text></paragraph></subsection><subsection id="id4E3ABBA74497415493ABC898CE36C1C3"><enum>(d)</enum><header>Eligible individual</header><text>For purposes of this section, the term <term>eligible individual</term> means a child who has not attained age 18 and is a resident of the United States.</text></subsection><subsection commented="no" display-inline="no-display-inline" id="HC225BAA081CB4C82A5E4A4F4E1C93279"><enum>(e)</enum><header>Treatment of accounts under certain Federal programs</header><paragraph commented="no" display-inline="no-display-inline" id="HBDEF4CE8FF004CDAB935EB7710185A59"><enum>(1)</enum><header>Account funds disregarded for purposes of certain other means-tested Federal programs</header><text display-inline="yes-display-inline">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 <external-xref legal-doc="usc" parsable-cite="usc/26/529B">section 529B(d)(3)</external-xref> 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—</text><subparagraph id="H713E268FC0A845AC8AA6D06113BAC019"><enum>(A)</enum><text>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</text></subparagraph><subparagraph id="H13E61676C3244B5F80326D4B16D948FE"><enum>(B)</enum><text>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.</text></subparagraph></paragraph><paragraph id="HA13D940675F14C03BFA9D8BC17F2DC59"><enum>(2)</enum><header>Suspension of SSI benefits during periods of excessive account funds</header><subparagraph id="HEC2B3C593C0A4A128F2CAF655284146D"><enum>(A)</enum><header>In general</header><text>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).</text></subparagraph><subparagraph id="H6634BF0C7E82491B87033F5BFCF78E52"><enum>(B)</enum><header>No impact on Medicaid eligibility</header><text>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.</text></subparagraph></paragraph></subsection><subsection id="idB73FB2C569DD4BBB9EEC5DC533C0618F"><enum>(f)</enum><header>Disclosure of taxpayer information</header><paragraph id="id18DFE6A67B114BD8B780203DE4927B92"><enum>(1)</enum><header>In general</header><text>Subsection (l) of <external-xref legal-doc="usc" parsable-cite="usc/26/6103">section 6103</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id99EE1831CCE643E3B72FD13A3A3C4E07"><paragraph id="idBA1ADC397F50441EA04DBE697EF977B9"><enum>(23)</enum><header>Disclosure of return information for purposes of administration of the Federal Child Savings Account Program</header><text>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 <short-title>Five Freedoms for America’s Children Act</short-title>, 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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="id6EC854D377B64931906877BE83555392"><enum>(2)</enum><header>Prohibition of redisclosure</header><text>Paragraph (3) of <external-xref legal-doc="usc" parsable-cite="usc/26/6103">section 6103(a)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>or (21)</quote> and inserting <quote>(21), or (23)</quote>.</text></paragraph></subsection><subsection id="id83AA4ADDDAE24B23BD8562B6D63BF7CB"><enum>(g)</enum><header>Child Savings Account Program</header><text>Part VIII of subchapter F of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> of the Internal Revenue Code of 1986 is amended by inserting after section 529A the following new section:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idCF8C390604934A9D9417D10BB8286871"><section id="id87E1C93243AF45E497459B9894BCBAAF"><enum>529B.</enum><header>Child Savings Account Program</header><subsection id="idA01FE1A7AF7B43FD969584F8A197A4E0"><enum>(a)</enum><header>General rule</header><text>The Federal Child Savings Account Program shall be exempt from taxation under this subtitle.</text></subsection><subsection id="id6295EDADE84B45B6AB859C5CEF76F5C2"><enum>(b)</enum><header>Federal Child Savings Account Program</header><text>For purposes of this title, the term <term>Federal Child Savings Account Program</term> means the program established under section 201(a) of the <short-title>Five Freedoms for America’s Children Act</short-title>.</text></subsection><subsection id="idCF56B9F0FB62472AAE1BBF011363CFFB"><enum>(c)</enum><header>Treatment of contributions and earnings</header><paragraph id="id3F694B62C9E846369839F2420179A120"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph><paragraph id="idA61276DD6DF34C71A7D3E8F6E67E000F"><enum>(2)</enum><header>Governmental and matching contributions</header><text>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 <short-title></short-title><short-title>Five Freedoms for America’s Children Act</short-title>.</text></paragraph></subsection><subsection id="idC14DC341035E4D298BDAA854584F9DB2"><enum>(d)</enum><header>Treatment of distributions</header><paragraph id="id151DBC3A6D7347B0BEAF89EF9F79B3F5"><enum>(1)</enum><header>In general</header><text>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 <short-title></short-title><short-title>Five Freedoms for America’s Children Act</short-title>.</text></paragraph><paragraph id="id439E7EA76A274AFA8930897B296AE15A"><enum>(2)</enum><header>Treatment of rollovers</header><subparagraph id="idE4D276A51678428AA47AC0908CFD3BD1"><enum>(A)</enum><header>Roth IRAs</header><text>Any contribution from the Federal Child Savings Account Program to a Roth IRA permitted under section 201(c)(1) of the <short-title></short-title><short-title>Five Freedoms for America’s Children Act</short-title> shall be treated—</text><clause id="id05D25D66FAA0412D859683703E95A070"><enum>(i)</enum><text>as a contribution from another Roth IRA as described in section 408A(e)(1)(A), and</text></clause><clause id="id5482912329D04F6B8C8E77E3999364C4"><enum>(ii)</enum><text>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).</text></clause></subparagraph><subparagraph id="id1B3637772F474564AA2F499D796A7045"><enum>(B)</enum><header>Designated Roth accounts</header><text>Any contribution from the Federal Child Savings Account Program to a designated Roth account permitted under section 201(c)(1) of the <short-title>Five Freedoms for America’s Children Act</short-title> shall be treated—</text><clause id="id2888AECC380F4E7AA7E592D5B431E13F"><enum>(i)</enum><text>as a contribution from another designated Roth account for purposes of section 402A(c)(3), and</text></clause><clause id="id7496E404F1EC4536B562DEBCA21DEDBC"><enum>(ii)</enum><text>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).</text></clause></subparagraph><subparagraph id="idD3D297BC1C6D4CEA83C3A5DD7B7E3884"><enum>(C)</enum><header>ABLE accounts</header><text>Any contribution from the Federal Child Savings Account Program to an ABLE account permitted under section 201(c)(3) of the <short-title>Five Freedoms for America’s Children Act</short-title><short-title></short-title>shall be treated—</text><clause id="id2A228F7567464DF7BE5CF83E05ABB001"><enum>(i)</enum><text>as a contribution from another ABLE account as described in section 529A(c)(1)(C)(i), and</text></clause><clause id="id666C76D6A69F45CAAA87F526A955A2C0"><enum>(ii)</enum><text>as having been contributed to such ABLE account within 60 days of the distribution for purposes of such section.</text></clause></subparagraph></paragraph><paragraph id="id68086FBD2C3A47F9B354D437BD633C35"><enum>(3)</enum><header>Tax on nonqualified use</header><subparagraph id="id3ED6E988FD8D4EA1ACD9678F8CDA603F"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph><subparagraph id="id0669FE360F4D4656B3D70BCAE69B9DE9"><enum>(B)</enum><header>Distributions from Roth IRA</header><text>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 <short-title></short-title><short-title>Five Freedoms for America’s Children Act</short-title>, 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.</text></subparagraph><subparagraph id="id45AA4D8FFB754998B3E25C5AA087CDCA"><enum>(C)</enum><header>Qualified expenses</header><text>For purposes of subparagraphs (A) and (B), the term <term>qualified expenses</term> means amounts paid or incurred by an individual—</text><clause id="idC2EB2131E4154A1E88D06E59FDCB880C"><enum>(i)</enum><text>as collateral required for a loan provided by the Small Business Administration,</text></clause><clause id="idBB2DC14855B145BFA4405DCFE1F8B5E8"><enum>(ii)</enum><text>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</text></clause><clause commented="no" display-inline="no-display-inline" id="id7401DB060CD145FDA1EDAAFC6CD05FC0"><enum>(iii)</enum><text>for qualified higher education expenses of the individual at an eligible educational institution. </text></clause></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id3D1B9F478FA54052840C4112AA299F90"><enum>(4)</enum><header>Definitions</header><text>Any term used in this subsection which is also used in <external-xref legal-doc="usc" parsable-cite="usc/26/529">section 529</external-xref> of the Internal Revenue Code of 1986 has the same meaning as when used in such section.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id93EAD2D5122844FF9F4A63ACC86B28BB"><enum>(h)</enum><header>Clerical amendment</header><text>The table of sections for part VIII of subchapter F of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 529A the following new item:</text><quoted-block style="OLC" id="ida2c0881f-f113-4be6-942c-3ebc82c159c4"><toc><toc-entry level="section" idref="id87E1C93243AF45E497459B9894BCBAAF">Sec. 529B. Child Savings Account Program.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id8b115bd3fb1f4b0da69f1c28c7cd5fff"><enum>(i)</enum><header>Appropriation</header><text>There is hereby appropriated to the Secretary of the Treasury, to remain available until spent without fiscal year limitation—</text><paragraph id="idA3CC945358434B26BD89AA8D6A8BC74D"><enum>(1)</enum><text>$100,000,000 for technology and technology systems necessary for the implementation and administration of the Federal Child Savings Account Program;</text></paragraph><paragraph id="id4E538391BA9447FFB91741B694AAAEDF"><enum>(2)</enum><text>$25,000,000 for each fiscal year beginning with fiscal year 2022 for the administration of the Federal Child Savings Account Program; and</text></paragraph><paragraph id="id7CCA795DA1B244B29EB2BABC54D2380F" commented="no" display-inline="no-display-inline"><enum>(3)</enum><text>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).</text></paragraph></subsection></section><enum>III</enum><header>Freedom to Learn</header><section id="id8d2e36fcb207434cae16b9e5feeedd85"><enum>301.</enum><header>Increased mandatory funding for child care</header><subsection id="id685235ebf1874ee89cd5496a85d9c3e1"><enum>(a)</enum><header>In general</header><text>Section 418(a)(3) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/618">42 U.S.C. 618(a)(3)</external-xref>) is amended to read as follows:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id1FF6C1393476408587B82CBC1398C069"><paragraph id="id64B563531C1B467CBB4FAD1D803B4870"><enum>(3)</enum><header>Appropriation</header><subparagraph id="id422C949933384C1C8268191031D4B063"><enum>(A)</enum><header>In general</header><text>For grants under this section, there are appropriated $10,000,000,000 for each fiscal year.</text></subparagraph><subparagraph id="idF0383859BA4E4E2B96158FF14A4FCFDB"><enum>(B)</enum><header>Indian tribes and tribal organizations</header><text>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.</text></subparagraph><subparagraph id="id020DBAAFFF4740C99A9B2C050E889AD0"><enum>(C)</enum><header>Territories</header><text>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.</text></subparagraph><subparagraph id="idB579EE4BA5B6495AAB558777FDB2611C"><enum>(D)</enum><header>States</header><text>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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id1E026004B27C492B87965C86A8F87F40"><enum>(b)</enum><header>Uses for increased funding</header><text>Section 418 of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/618">42 U.S.C. 618</external-xref>) is amended—</text><paragraph id="id599252EE9B874574BAC09A542ABFE4C3"><enum>(1)</enum><text>by redesignating subsection (d) as subsection (e); and</text></paragraph><paragraph id="id0621C82D50E74CA08610B44D9A1A1DC3"><enum>(2)</enum><text>by inserting after subsection (c), the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idAFCE29648BC443F1AC73628B46A2039F"><subsection id="idB06B8E79ED744962B386A665846CD52C"><enum>(d)</enum><header>Special rules for increased funding for states</header><text>With respect to fiscal year 2022 and each fiscal year thereafter—</text><paragraph id="idEAA7B89B7C50441A841610A8C2006234"><enum>(1)</enum><text>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 <short-title>Five Freedoms for America’s Children Act</short-title> 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</text></paragraph><paragraph commented="no" id="id744D704D9B8F481AADC22A5DC9196913"><enum>(2)</enum><text>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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id966A35E9D15F4BAD9983EF4C9B03BDC2"><enum>(c)</enum><header>Conforming amendments</header><text>Section 418(a) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/618">42 U.S.C. 618(a)</external-xref>) is amended—</text><paragraph id="id9ADE135000154AE0A64A249D5EF2923A"><enum>(1)</enum><text>in paragraph (2)(A), by striking <quote>after</quote> and inserting <quote>after the application of subparagraphs (B) and (C) of paragraph (3) and</quote>; and</text></paragraph><paragraph id="id7CF8748781FC4C728A869F9A33D7B13A"><enum>(2)</enum><text>in paragraph (4)(E), by striking <quote>paragraph</quote> and inserting <quote>subsection</quote>.</text></paragraph></subsection><subsection id="id09e05f1622ab47bcac6ca361b141e71b"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section take effect on October 1, 2021.</text></subsection></section><section id="id8EDC883AA7374B16933FEA8F694AAFED"><enum>302.</enum><header>Mandatory appropriations for Head Start Act</header><text display-inline="no-display-inline">Section 639 of the Head Start Act (<external-xref legal-doc="usc" parsable-cite="usc/42/9834">42 U.S.C. 9834</external-xref>) is amended to read as follows:</text><quoted-block id="id014806A824FA467286110383FA40E565" display-inline="no-display-inline" style="OLC"><section id="idECE719879F3448D29B07EF56ECE69A51"><enum>639.</enum><header>Mandatory appropriations</header><subsection id="idCED6DAD2BAEB40169A6D837F9F1CFDAC"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">There are authorized to be appropriated, and there are appropriated, to carry out this subchapter (other than section 657B)—</text><paragraph id="id4AAC33A5DABD4AB9A14023A5F8D58FC6"><enum>(1)</enum><text display-inline="yes-display-inline">for fiscal year 2022, $18,000,000,000; and</text></paragraph><paragraph id="idDEE610EBF59642BBB535436504B1EB27"><enum>(2)</enum><text display-inline="yes-display-inline">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.</text></paragraph></subsection><subsection id="idE2B8514D588F48FC8407B8BAB6F13923" commented="no" display-inline="no-display-inline"><enum>(b)</enum><header>Supplement, not supplant</header><text display-inline="yes-display-inline">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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section><section id="id09F29F680F404C49A278AF9B7DCB9017"><enum>303.</enum><header>Enhancement of Child and Dependent Care Tax Credit</header><subsection id="id39659B72F2AC4A4FB95AE8AF444BBFC3"><enum>(a)</enum><header>In general</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/21">section 21(a)</external-xref> of the Internal Revenue Code of 1986 is amended to read as follows:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idE00053C33D774D21AB274C6932BFA500"><paragraph id="id10D6AD9AABC14EE0AB7BC66332633AF2"><enum>(2)</enum><header>Applicable percentage</header><subparagraph id="id7FA03E0C28BE4E23902AFC98683F253B"><enum>(A)</enum><header>In general</header><text>For purposes of paragraph (1), the term <term>applicable percentage</term> 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.</text></subparagraph><subparagraph id="idA41F062940DD47609BD7BEE8C51B80A2"><enum>(B)</enum><header>Phaseout percentage</header><text>For purposes of subparagraph (A), the term <term>phaseout percentage</term> 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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id5F64F80E2EF04BBF858CF84E8D807271"><enum>(b)</enum><header>Increase in dollar limit on amount creditable</header><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/21">section 21</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="idF3F59915D67649ABA3099625CB8C2591"><enum>(1)</enum><text>in paragraph (1), by striking <quote>$3,000</quote> and inserting <quote>$8,000</quote>; and</text></paragraph><paragraph id="id9A187C78A57E4D5FA3D375834AC071C9"><enum>(2)</enum><text>in paragraph (2), by striking <quote>$6,000</quote> and inserting <quote>$16,000</quote>.</text></paragraph></subsection><subsection id="id1CF64421FE3949248928178E1706A054"><enum>(c)</enum><header>Special rule for married couples filing separate returns</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/21">section 21(e)</external-xref> of the Internal Revenue Code of 1986 is amended to read as follows:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idBD291805CA774EA1AB1822667C96D1E3"><paragraph id="id1874DCDAA16A47108018E201B99B8AC5"><enum>(2)</enum><header>Married couples filing separate returns</header><subparagraph id="id31F67611D06F46C4BB192B8B0B88570D"><enum>(A)</enum><header>In general</header><text>In the case of married individuals who do not file a joint return for the taxable year—</text><clause id="id078220DD08BE4365AE39870030625539"><enum>(i)</enum><text>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</text></clause><clause id="idB56255BE41C54DBCA2C72E39C0F94A36"><enum>(ii)</enum><text>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.</text></clause></subparagraph><subparagraph id="idF0B900EF6D834ADC9D4F372EECD0E015"><enum>(B)</enum><header>Regulations</header><text>The Secretary shall prescribe such regulations or other guidance as is necessary to carry out the purposes of this subsection.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id03E345FF69D843DB80D8627602E5DDAA"><enum>(d)</enum><header>Adjustment for inflation</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/21">Section 21</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="id6E572964B40D46CFB79280392DD201FD"><enum>(1)</enum><text>by striking subsections (g) and (h);</text></paragraph><paragraph id="id9804CA40B3C3414791B5ED42143BCF68"><enum>(2)</enum><text>by redesignating subsection (f) as subsection (g); and</text></paragraph><paragraph id="id5B828C161A6C4DB494C79B79D3CE55DF"><enum>(3)</enum><text>by inserting after subsection (e) the following new subsection:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id34002B19914D4CC09BD132D67A40A66B"><subsection id="id6F88E99A33AB4E3BB9F8259331BA757A"><enum>(f)</enum><header>Inflation adjustment</header><paragraph id="id6D4EC14DB4DC4108BAE44C3E9070003C"><enum>(1)</enum><header>In general</header><text>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—</text><subparagraph id="idE8048C9A7BDE4C2597AE898104B6D28D"><enum>(A)</enum><text>such dollar amount, multiplied by</text></subparagraph><subparagraph id="idB3AF33FD8FA0447FBBF886EBBFA96F8D"><enum>(B)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>calendar year 2021</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text></subparagraph></paragraph><paragraph id="id5447B8835CB7495B9BD663DEFB280E69"><enum>(2)</enum><header>Rounding</header><text>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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="H4D00A17821F14903BB9DDFFE87ACD7"><enum>(e)</enum><header>Credit To be refundable</header><paragraph id="H049EC5EEDA2A477F9514EFEF27599240"><enum>(1)</enum><header>In general</header><text>The Internal Revenue Code of 1986 is amended—</text><subparagraph id="idA54F3B79A539400FAA7EBC7E77557D09"><enum>(A)</enum><text>by redesignating section 21 as section 36C; and</text></subparagraph><subparagraph id="id9306D1E9BDBB488FA43C598986933997"><enum>(B)</enum><text>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.</text></subparagraph></paragraph><paragraph id="H64E026B40C2B45059102DF6CDEE0B603"><enum>(2)</enum><header>Technical amendments</header><subparagraph id="HDC1D50D314394EA792AF3977E85484B3"><enum>(A)</enum><text>Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/23">section 23(f)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>21(e)</quote> and inserting <quote>36C(e)</quote>.</text></subparagraph><subparagraph id="H1C828062CC0C49E19400D75F62C0A530"><enum>(B)</enum><text display-inline="yes-display-inline">Paragraph (6) of section 35(g) of such Code is amended by striking <quote>21(e)</quote> and inserting <quote>36C(e)</quote>.</text></subparagraph><subparagraph id="H95C16A3CD5EF414AA1470149B9DD00F4"><enum>(C)</enum><text>Paragraph (1) of section 36C(a) of such Code (as redesignated by paragraph (1)) is amended by striking <quote>this chapter</quote> and inserting <quote>this subtitle</quote>.</text></subparagraph><subparagraph id="H7A6DDFAB94D447F5B264E7D4B44B25AF"><enum>(D)</enum><text>Subparagraph (C) of section 129(a)(2) of such Code is amended by striking <quote>section 21(e)</quote> and inserting <quote>section 36C(e)</quote>.</text></subparagraph><subparagraph id="H47475C1D9F404DCBBEBA32C024E28C8E"><enum>(E)</enum><text>Paragraph (2) of section 129(b) of such Code is amended by striking <quote>section 21(d)(2)</quote> and inserting <quote>section 36C(d)(2)</quote>.</text></subparagraph><subparagraph id="H4F3B06B5987B478687F9411C7553279D"><enum>(F)</enum><text>Paragraph (1) of section 129(e) of such Code is amended by striking <quote>section 21(b)(2)</quote> and inserting <quote>section 36C(b)(2)</quote>.</text></subparagraph><subparagraph id="HEFB38727BC4E4807BD236B3B2D2E4537"><enum>(G)</enum><text>Subsection (e) of section 213 of such Code is amended by striking <quote>section 21</quote> and inserting <quote>section 36C</quote>.</text></subparagraph><subparagraph id="H3B5ACD16D778488788223F215138D6FD"><enum>(H)</enum><text>Subparagraph (H) of section 6213(g)(2) of such Code is amended by striking <quote>section 21</quote> and inserting <quote>section 36C</quote>.</text></subparagraph><subparagraph id="H234BF26D3E47465EBE611DE816F698E3"><enum>(I)</enum><text>Subparagraph (L) of section 6213(g)(2) of such Code is amended by striking <quote>section 21, 24, or 32,</quote> and inserting <quote>section 24, 32, or 36C,</quote>.</text></subparagraph><subparagraph id="HE937CC62E6AC487088FF006884EDEAC4"><enum>(J)</enum><text>Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting <quote>36C,</quote> after <quote>36B,</quote>.</text></subparagraph><subparagraph id="HE2FBA615D3AC4624BAEFBBB8D14B6EB"><enum>(K)</enum><text>The table of sections for subpart C of part IV of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following:</text><quoted-block style="OLC" id="H90041C8C0E944AE58BC046EC1FCFDB97"><toc regeneration="no-regeneration"><toc-entry level="section">Sec. 36C. Expenses for household and dependent care services necessary for gainful employment.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph><subparagraph id="H0395F8FFAD6A4B51A31C451D5EE43718"><enum>(L)</enum><text>The table of sections for subpart A of such part IV is amended by striking the item relating to section 21.</text></subparagraph></paragraph></subsection><subsection id="idE9B47CD5A4444C09A104B48183010239" commented="no" display-inline="no-display-inline"><enum>(f)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021.</text></subsection></section><enum>IV</enum><header>Freedom from hunger</header><section id="id0DA3AB45386742099EBBC95F349C9EDC"><enum>401.</enum><header>Mandatory direct certification</header><text display-inline="no-display-inline">Section 9(b)(5) of the Richard B. Russell National School Lunch Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1758">42 U.S.C. 1758(b)(5)</external-xref>) is amended—</text><paragraph id="id1CCF7167B6784280869B34DB7B45375E"><enum>(1)</enum><text>in the paragraph heading, by striking <quote><header-in-text level="paragraph" style="OLC">Discretionary certification</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Direct certification of additional low-income children</header-in-text></quote>; and</text></paragraph><paragraph id="id23220456BB964643876353A27CA77FA8" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>in the matter preceding subparagraph (A), by striking <quote>may</quote> and inserting <quote>shall</quote>.</text></paragraph></section><section id="ida83fc91f6d5f4eebb7160ef623bb3828"><enum>402.</enum><header>Direct certification for children receiving Social Security income</header><subsection id="id3832fc8ab1764919b654903ef61afe37"><enum>(a)</enum><header>In general</header><text>Section 9(b)(5) of the Richard B. Russell National School Lunch Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1758">42 U.S.C. 1758(b)(5)</external-xref>) is amended—</text><paragraph id="id36262088809a4ef080b6d9fb943b6815"><enum>(1)</enum><text>in subparagraph (D), by striking <quote>or</quote> at the end;</text></paragraph><paragraph id="id115042e389a04ee1a618ba65e55b070e"><enum>(2)</enum><text>in subparagraph (E)(ii), by striking the period at the end and inserting <quote>; or</quote>; and</text></paragraph><paragraph id="id2c1a63e1e9474c8784813d245f976c86"><enum>(3)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id80af9753e457462aaaa3e96ac422ae88"><subparagraph id="id8c1b6deb0da0498694269d3406559207"><enum>(F)</enum><text>a child who receives supplemental security income payments under title XVI of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1381">42 U.S.C. 1381 et seq.</external-xref>).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="ide89c122f7ad340d4b058b9336998dab7"><enum>(b)</enum><header>Data from Social Security Administration</header><text>Section 9(b) of the Richard B. Russell National School Lunch Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1758">42 U.S.C. 1758(b)</external-xref>) is amended by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id66920246bae64cc289a13f968462fcd6"><paragraph id="id8bc15603e6bd4373b3b06baeb50eba93"><enum>(16)</enum><header>Data from social security administration</header><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/42/1381">42 U.S.C. 1381 et seq.</external-xref>), 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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section><section id="id2e6eaae28e5842d9a1b809d27726cb7d"><enum>403.</enum><header>Retroactive reimbursement</header><text display-inline="no-display-inline">Section 9(b)(9) of the Richard B. Russell National School Lunch Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1758">42 U.S.C. 1758(b)(9)</external-xref>) is amended by adding at the end the following:</text><quoted-block id="idAFD07B83256F444089C65D4D8FE9601F" display-inline="no-display-inline" style="OLC"><subparagraph id="id6796E494A0E945068A62817338A151B0"><enum>(D)</enum><header>Retroactive reimbursement</header><clause id="HA8724BBE5BDB46C583CF38DC7F56DC54"><enum>(i)</enum><header>Definitions</header><text>In this subparagraph:</text><subclause commented="no" id="id8F8DA449F698423884ED17E20D6BA947"><enum>(I)</enum><header>Change in eligibility</header><text>The term <term>change in eligibility</term> means, with respect to eligibility for the school lunch program under this Act—</text><item commented="no" id="idF5470B2E874347A3A0BED5C826578083"><enum>(aa)</enum><text>a change from eligibility for reduced price meals to eligibility for free meals; and</text></item><item commented="no" display-inline="no-display-inline" id="id922148ED24574AD18C0357331EE76DB2"><enum>(bb)</enum><text>a change from noneligibility to eligibility for free or reduced price meals.</text></item></subclause><subclause id="idAAD8A74F53FD4CCBBBF83FC5A3697A22"><enum>(II)</enum><header>Meal claim</header><text display-inline="yes-display-inline">The term <term>meal claim</term> 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.</text></subclause><subclause commented="no" id="id1C8C60409E5F46BF9C9FD4A446CC5A7E"><enum>(III)</enum><header>Previously submitted</header><text display-inline="yes-display-inline">The term <term>previously submitted</term>, with respect to a meal claim, means a meal claim submitted on or after the retroactive date.</text></subclause><subclause commented="no" id="id125AB9F8056941A3BBD55552835BFA06"><enum>(IV)</enum><header>Retroactive date</header><text display-inline="yes-display-inline">The term <term>retroactive date</term> means the first day of the current school year.</text></subclause></clause><clause commented="no" id="id9893B07CAA5B4D79A9438C02C9783710"><enum>(ii)</enum><header>Retroactivity</header><subclause commented="no" id="id4E01D3BD7299471998FFC12B7C5FE455"><enum>(I)</enum><header>Submission of meal claims</header><text display-inline="yes-display-inline">A local educational agency shall—</text><item commented="no" id="id64643B7E5BFA453F9DCF9AB8EE5D6DC0"><enum>(aa)</enum><text display-inline="yes-display-inline">revise and resubmit a previously submitted meal claim to reflect a change in eligibility described in subclause (i)(I)(aa) of a child; and</text></item><item commented="no" id="idD12646BF2AF84082BDAFBE31998817AC"><enum>(bb)</enum><text>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).</text></item></subclause><subclause commented="no" display-inline="no-display-inline" id="id44CD7DDD497A400BA17FCDFB1E09E770"><enum>(II)</enum><header>Reimbursement by Secretary</header><text>The Secretary shall reimburse each meal claim submitted by a local educational agency under subclause (I).</text></subclause></clause><clause id="idD652E4DAF64C4C879AEB9B52FF62A092" commented="no" display-inline="no-display-inline"><enum>(iii)</enum><header>Reimbursement to families</header><text>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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></section><section section-type="subsequent-section" id="idfdece3af297a490e99cfe5f3fe9a8953"><enum>404.</enum><header>Universal Medicaid direct certification</header><text display-inline="no-display-inline">Section 9(b)(15) of the Richard B. Russell National School Lunch Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1758">42 U.S.C. 1758(b)(15)</external-xref>) is amended—</text><paragraph id="id19baa21cdade44cb84ba54fd9be98ac1"><enum>(1)</enum><text>in subparagraph (A)—</text><subparagraph id="id7F777EAF334F4CFCB55ED4133FF02D40"><enum>(A)</enum><text>by striking clause (i) and inserting the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id498477295BC54726B6C51FFB755B9D65"><clause commented="no" display-inline="no-display-inline" id="id813FBA621A6C47049CECC369A6D728F7"><enum>(i)</enum><header display-inline="yes-display-inline">Eligible child</header><subclause commented="no" display-inline="no-display-inline" id="idB07C4DD31C6C4907B5FF31648FCA385F"><enum>(I)</enum><header>In general</header><text display-inline="yes-display-inline">The term <term>eligible child</term> means a child who—</text><item commented="no" display-inline="no-display-inline" id="idC477B546A8464595B71A7908F102F279"><enum>(aa)</enum><subitem commented="no" display-inline="yes-display-inline" id="idB84316D93B864A92BD0807A83654D6D2"><enum>(AA)</enum><text>is eligible for and receiving medical assistance under the Medicaid program; and</text></subitem><subitem commented="no" id="idEFE94012C2824AB38C3D581F22C1B1E5" indent="up1"><enum>(BB)</enum><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/42/9902">42 U.S.C. 9902(2)</external-xref>), 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</text></subitem></item><item commented="no" display-inline="no-display-inline" id="idD7AF6EFB0FB249F8AD256082A133B6F7"><enum>(bb)</enum><text>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).</text></item></subclause><subclause commented="no" display-inline="no-display-inline" id="id5EA4BA75C58447A78C438D7CAF5E9E14"><enum>(II)</enum><header>Other children</header><text>The term <term>eligible child</term> 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 (<external-xref legal-doc="usc" parsable-cite="usc/42/1396a">42 U.S.C. 1396a(a)(10)(A)(i)</external-xref>)—</text><item commented="no" display-inline="no-display-inline" id="id420CE83995864FA2BAD4956B41C50B5F"><enum>(aa)</enum><text>on the basis of receiving aid or assistance under the State plan approved under part E of title IV of that Act (<external-xref legal-doc="usc" parsable-cite="usc/42/670">42 U.S.C. 670 et seq.</external-xref>);</text></item><item commented="no" display-inline="no-display-inline" id="idB4B67738FBC2402B80214DC1753ECF9B"><enum>(bb)</enum><text>by reason of section 473(b) of that Act (<external-xref legal-doc="usc" parsable-cite="usc/42/673">42 U.S.C. 673(b)</external-xref>); or</text></item><item commented="no" display-inline="no-display-inline" id="idEC6A2B305AE84713B520A0E771924A07"><enum>(cc)</enum><text>under subclause (II) of section 1902(a)(10)(A)(i) of that Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396a">42 U.S.C. 1396a(a)(10)(A)(i)</external-xref>).</text></item></subclause></clause><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph><subparagraph id="ide2c04c6452244f53b21510e46f57cbfb"><enum>(B)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id55e05f83d6b74334a3d070398b8156c8"><clause id="id4fbbc6b98cf8472cae9abc6674b1d9c8"><enum>(iii)</enum><header>Without further application</header><text>The term <term>without further application</term> has the meaning given the term in paragraph (4)(G).</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="id5c8bc1b7038548bca27aacfe25586b2c"><enum>(2)</enum><text>by striking subparagraphs (B) through (H) and inserting the following:</text><quoted-block id="idb3f2045617be4e99abe091b2785e6f68" display-inline="no-display-inline" style="OLC"><subparagraph id="idbe9e645059aa4fb29e3771a58ff9c024"><enum>(B)</enum><header>Agreement</header><text>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.</text></subparagraph><subparagraph id="id9ae114330a9244e4adab7e2be1e03b4e"><enum>(C)</enum><header>Procedures</header><clause id="id330B39483D6740D59E105777DD596DB5"><enum>(i)</enum><header>In general</header><text>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—</text><subclause id="id0e325a89bd694fdb9e13be54005fb59e"><enum>(I)</enum><text>free or reduced price lunch under this Act; and</text></subclause><subclause id="idceaf26a39e3047dab56ba3686343094d"><enum>(II)</enum><text>free or reduced price breakfast under section 4 of the Child Nutrition Act of 1966 (<external-xref legal-doc="usc" parsable-cite="usc/42/1773">42 U.S.C. 1773</external-xref>).</text></subclause></clause><clause id="idB46598575D994C098EFE1C6A19445634"><enum>(ii)</enum><header>Free meals</header><text>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.</text></clause></subparagraph><subparagraph id="id68bd3a711573495cbdbf715a1ffacde9"><enum>(D)</enum><header>Certification</header><text>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—</text><clause id="id69cbdb262f9844e6befca9e6945cc471"><enum>(i)</enum><text>free or reduced price lunch under this Act; and</text></clause><clause id="id9f51458be2a6466fac7a60249018a609" commented="no" display-inline="no-display-inline"><enum>(ii)</enum><text>free or reduced price breakfast under section 4 of the Child Nutrition Act of 1966 (<external-xref legal-doc="usc" parsable-cite="usc/42/1773">42 U.S.C. 1773</external-xref>).</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section><section id="idfecd6e44589543cbb550ea78aa141fdd"><enum>405.</enum><header>Universal meal service in high poverty areas</header><text display-inline="no-display-inline">Section 11(a)(1)(F) of the Richard B. Russell National School Lunch Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1759a">42 U.S.C. 1759a(a)(1)(F)</external-xref>) is amended by striking clause (vii) and inserting the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id1bc5b8e12cea4bb892430def8f0a244d"><clause commented="no" display-inline="no-display-inline" id="id706ec7cffe4d4405b59004b9efbd26b1"><enum>(vii)</enum><header>Multiplier</header><text>For each school year beginning on or before July 1, 2022, the multiplier shall be 2.5.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></section><section id="id983549F2B78B4B328B25674469A93D7C"><enum>406.</enum><header>Statewide free universal school meals demonstration projects</header><text display-inline="no-display-inline">Section 11(a)(1) of the Richard B. Russell National School Lunch Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1759a">42 U.S.C. 1759a(a)(1)</external-xref>) is amended by adding at the end the following:</text><quoted-block id="id40FE8A013141458FA4D561941E567153" display-inline="no-display-inline" style="OLC"><subparagraph id="idae5e4190fd1e4847b166f31d37b25828"><enum>(G)</enum><header>Statewide free universal school meals demonstration projects</header><clause id="idf0754be70bcc4c26adfef66750bfb7ff"><enum>(i)</enum><header>Definitions</header><text>In this subparagraph:</text><subclause id="id53A68DF670794B3DACD21711FA6B0FA4"><enum>(I)</enum><header>Demonstration project</header><text>The term <term>demonstration project</term> means a demonstration project carried out under clause (ii).</text></subclause><subclause id="id82EBE9BF06074BA193AE6DA4228BBF29"><enum>(II)</enum><header>Eligible school</header><item id="id271CEE93AE2543EC9AC411D99A278074"><enum>(aa)</enum><header>In general</header><text>The term <term>eligible school</term> 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 (<external-xref legal-doc="usc" parsable-cite="usc/42/1773">42 U.S.C. 1773</external-xref>).</text></item><item id="idA14B5E1EEB0741EEBE7ADFF4754AF27F"><enum>(bb)</enum><header>Exclusion</header><text>The term <term>eligible school</term> does not include a residential child care institution (as defined in section 210.2 of title 7, Code of Federal Regulations (or successor regulations)).</text></item></subclause><subclause id="idEAB87A8AB4254711AC75FD58FFACFD49"><enum>(III)</enum><header>Identified student</header><text>The term <term>identified student</term> has the meaning given the term in subparagraph (F)(i).</text></subclause><subclause id="id4436F8AF46904603A3C76E9263093E57"><enum>(IV)</enum><header>Selected State</header><text>The term <term>selected State</term> means a State selected to carry out a demonstration project under clause (iii)(I).</text></subclause></clause><clause id="idf209f0a757e840cb996f975fb303aa6c"><enum>(ii)</enum><header>Establishment</header><text>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.</text></clause><clause id="idB34B75BC155940E7A1C49FAFB4F6F73C"><enum>(iii)</enum><header>State selection</header><subclause id="id703EED7D545846EF91FA8DCB3A228AF4"><enum>(I)</enum><header>In general</header><text>The Secretary shall select not more than 5 States to each carry out a demonstration project.</text></subclause><subclause id="idD6074C22A317494893240269BE005AC3"><enum>(II)</enum><header>Applications</header><text>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.</text></subclause><subclause id="id29ab557ffb344970a17c0fd14b093e87"><enum>(III)</enum><header>Priority</header><text>In carrying out subclause (I), the Secretary shall give priority to a State based on—</text><item id="ide0f320d6583440018c170e51dbd94370"><enum>(aa)</enum><text>the level of childhood poverty in the State;</text></item><item id="ida099de93556148ad87937cedf4481038"><enum>(bb)</enum><text>the extent to which the State has implemented subparagraph (F);</text></item><item id="id009028b6573b436cade0b895a02ad79d"><enum>(cc)</enum><text>the extent to which the direct certification rate of the State meets the required percentage (as defined in section 9(b)(4)(F)(i));</text></item><item id="ida46d23ab3aba4ff8bac1f2cc92da8649"><enum>(dd)</enum><text>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</text></item><item id="id78c4d6885444405ab05ca80167a2a5b5"><enum>(ee)</enum><text>the extent to which the State demonstrates a commitment to providing non-Federal funding under clause (vi)(III).</text></item></subclause></clause><clause id="id4D58D57CC7FD4B319015A6BEDF2B8B90"><enum>(iv)</enum><header>Start date</header><text>A demonstration project shall begin in a selected State on the first day of the school year in that State.</text></clause><clause id="idb0095804fa24406f89b7f80518743238"><enum>(v)</enum><header>Special assistance payments</header><subclause id="ide3e1f4f2debb461e8dff20ccf02ecd3b"><enum>(I)</enum><header>First year</header><text>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—</text><item id="id66f2239628e84265bc00dfb0ede2539e"><enum>(aa)</enum><text>1.9; and</text></item><item id="idb814333c69544b499410954dcdd53992"><enum>(bb)</enum><text>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.</text></item></subclause><subclause id="id64828944ecb34c2c9249eccf6484001f"><enum>(II)</enum><header>Subsequent years</header><text>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—</text><item id="id7943aac14fbf4a6dbaab9c58dbdf728a"><enum>(aa)</enum><text>1.9; and</text></item><item id="idd996b952494d4993b78d4cde309e12e4"><enum>(bb)</enum><text>the higher of—</text><subitem id="id616875D65B894D2BBE707606E2A28643"><enum>(AA)</enum><text>the percentage of identified students in eligible schools as of the last day of the prior school year; and</text></subitem><subitem id="id0F9055E162464E63A949C9F9451DE9F6"><enum>(BB)</enum><text>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.</text></subitem></item></subclause><subclause id="id094385938ad24c26853801a2ab75bd44"><enum>(III)</enum><header>Payment for other meals</header><text>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.</text></subclause><subclause id="id868DA919D680458BAC4D799BEB9F820F"><enum>(IV)</enum><header>Payments in lieu of</header><text>A special assistance payment made under this clause shall be in lieu of any other special assistance payment made under this paragraph.</text></subclause></clause><clause id="id5ae365038b9c461faa735b9e1f297cde"><enum>(vi)</enum><header>State implementation</header><subclause id="idD4D64EECF5494643A1E6649C165FF01C"><enum>(I)</enum><header>Preliminary activities</header><text>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—</text><item id="iddfb56b04379d426793c577608f39c514"><enum>(aa)</enum><text>identify each eligible school in the State;</text></item><item id="idca6e8aec0d3b4ae2ae04b9b410fcea6f"><enum>(bb)</enum><text>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;</text></item><item id="id01dc15a6424b42aca7469ef16f2c5cb0"><enum>(cc)</enum><text>inform local educational agencies of the demonstration project; and</text></item><item id="id20f7bfe6e03b45c8936dae81befe857a"><enum>(dd)</enum><text>coordinate with local educational agencies to provide information about the demonstration project to parents or guardians of students attending eligible schools.</text></item></subclause><subclause id="idc0f96270d4094a9cba76800001a2cc2f"><enum>(II)</enum><header>Meal service</header><text>As part of a demonstration project, an eligible school in a selected State—</text><item id="id2B55ACF6E9834074BA47E2DA49D83650"><enum>(aa)</enum><text>shall not collect applications for free and reduced price lunches under this Act; and</text></item><item id="idaf3a3c877e7b4300a9a7e11d9920001f"><enum>(bb)</enum><text>shall make school meals available to all children at the school at no charge.</text></item></subclause><subclause commented="no" id="idF9823B852B4144EC9E45F4EE1BA0228D"><enum>(III)</enum><header>Non-Federal funding</header><item commented="no" display-inline="no-display-inline" id="idd8c8ac20335943c99d3c834c9be1d497"><enum>(aa)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Each selected State may support the demonstration project using—</text><subitem commented="no" display-inline="no-display-inline" id="id38F7563D8A1C407192D483C9D43B4D5D"><enum>(AA)</enum><text display-inline="yes-display-inline">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 (<external-xref legal-doc="usc" parsable-cite="usc/42/1773">42 U.S.C. 1773</external-xref>); and</text></subitem><subitem commented="no" display-inline="no-display-inline" id="id9FD42D05DB7E49119CFBA08E726F828D"><enum>(BB)</enum><text>State revenues appropriated or used for program purposes under section 7 of this Act.</text></subitem></item><item commented="no" id="idDCE9FE8E1DA34E3EA2C7132FF26327FB"><enum>(bb)</enum><header>Non-Federal contributions</header><text>In addition to the funding received under this Act and the Child Nutrition Act of 1966 (<external-xref legal-doc="usc" parsable-cite="usc/42/1771">42 U.S.C. 1771 et seq.</external-xref>), 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.</text></item><item commented="no" id="idef6ce61268a049a79a1b22e473dc3ba5"><enum>(cc)</enum><header>Continuation of free rate</header><subitem commented="no" id="id4CBE59E489D34B48AC373B9E94B333C7"><enum>(AA)</enum><header>Definition of covered school year</header><text>In this item, the term <term>covered school year</term> means the school year preceding the first school year during which a demonstration project is carried out.</text></subitem><subitem commented="no" id="idDC08B5FB7FF2458CB5DA8993A0D84013"><enum>(BB)</enum><header>Free rate</header><text>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.</text></subitem></item></subclause></clause><clause id="id45594710f17749d284a87affd9045601"><enum>(vii)</enum><header>Report</header><subclause id="id5BBC3C124A3E4345AA408D115BD3E0BE"><enum>(I)</enum><header>In general</header><text>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—</text><item id="id50fbb030e773433590cd1b53149c8487"><enum>(aa)</enum><text>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;</text></item><item id="id1b432853e4d146ccad298310ef093714"><enum>(bb)</enum><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/42/1773">42 U.S.C. 1773</external-xref>) among identified students and other students;</text></item><item id="id27b9488c92fd487a9cfd5c004dba6ca5"><enum>(cc)</enum><text>school meal services, finances, and operations in the selected State;</text></item><item id="id6c9944809e3048bdbebc7fa13dee3f23"><enum>(dd)</enum><text>administrative costs to the selected State and the school food authorities participating in the demonstration project; and</text></item><item id="id83b7b308de8646f78e7856b1d1f89c65"><enum>(ee)</enum><text>the integrity of the operation of the free lunch program under this Act in the selected State.</text></item></subclause><subclause id="id57b194f34caa43eea0c20909103c5db6"><enum>(II)</enum><header>Funding</header><item id="ida3468f2c5dc045f1afb004c142738613"><enum>(aa)</enum><header>In general</header><text>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.</text></item><item id="id8f65a242224b4cb08dd9513517390f77" commented="no" display-inline="no-display-inline"><enum>(bb)</enum><header>Receipt and acceptance</header><text>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.</text></item></subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></section><enum>V</enum><header>Freedom to be Safe from Harm</header><subtitle id="id9C328E07A87348B787A5C1B347B815D8" style="OLC"><enum>A</enum><header>Funding for the Child Abuse Prevention and Treatment Act</header><section id="idD6A426A8734B4172986524D9EEA13D43"><enum>501.</enum><header>Additional CAPTA funding</header><subsection id="id68743A67244949C8B4CA8BAB67D3EE85"><enum>(a)</enum><header>Additional amounts for State grants To improve child protective services</header><text>Section 106 of the Child Abuse Prevention and Treatment Act (<external-xref legal-doc="usc" parsable-cite="usc/42/5106a">42 U.S.C. 5106a</external-xref>) is amended by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id2EC8C8934D994D3BAE8137C9D82D6B1D"><subsection id="id5844400EB75349E9B29782F8AE4946EF"><enum>(g)</enum><header>Additional funding</header><paragraph id="id01D73C86719A4FF1B9743557397CA3DD"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph><paragraph id="id937A5D6766A244EB9233175CE59C1457" commented="no"><enum>(2)</enum><header>Allotments</header><text>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—</text><subparagraph id="id8055D4861C5843799F55AA1068EB0E6A" commented="no"><enum>(A)</enum><text>$50,000; and</text></subparagraph><subparagraph id="id161B63236C704717AB0AF7E941A33BF5" commented="no"><enum>(B)</enum><text>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.</text></subparagraph></paragraph><paragraph id="id6E29FED0073D4F16B9BBE86CDF104C72" commented="no"><enum>(3)</enum><header>Eligible State</header><text>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.</text></paragraph><paragraph commented="no" id="idA2ED33D45AD047AFBF2AB6F51F4F0035"><enum>(4)</enum><header>Definitions</header><text>In this subsection, the terms <term>State</term> and <term>territory</term> have the meanings given such terms in subsection (f)(1).</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id9839FE04E6354F248442DED14F6D159B"><enum>(b)</enum><header>Additional amounts for community-Based grants for the prevention of child abuse and neglect</header><paragraph id="id2ECBB80C34E941429E6816935680F86E"><enum>(1)</enum><header>In general</header><text>Section 203 of the Child Abuse Prevention and Treatment Act (<external-xref legal-doc="usc" parsable-cite="usc/42/5116b">42 U.S.C. 5116b</external-xref>) is amended—</text><subparagraph id="id881074856F414D0DB9DF7907AF5EF3B9"><enum>(A)</enum><text>in subsection (a), by striking <quote>amount appropriated under section 210</quote> and inserting <quote>amounts appropriated under section 209 and subsection (d)(1)</quote>; and</text></subparagraph><subparagraph id="idAD475BE4205C4F05ADC141FCD0A03D65"><enum>(B)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id3DEE9878ACAC4DF68AE946E374C3E581"><subsection id="id2E0238B46A884929B708A7428BCEDD9F"><enum>(d)</enum><header>Additional funding</header><paragraph id="id3912B40DCCE64ACF94D58867D616DB11"><enum>(1)</enum><header>Additional appropriation</header><text>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.</text></paragraph><paragraph id="id0699437957DF4F569DFB5F1329E5CB03"><enum>(2)</enum><header>Allotments</header><subparagraph id="id7D4933A2D180417B93CD6C719BF3D8D6"><enum>(A)</enum><header>In general</header><text>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 <quote>eligible State</quote> for <quote>State</quote> each place such term appears in such subsection, and substituting <quote>eligible States</quote> for <quote>States</quote> each place such term appears in such subsection.</text></subparagraph><subparagraph id="idC652C8095C3B4961846D4333050945DC"><enum>(B)</enum><header>Eligible State</header><text>For purposes of this paragraph, the term <term>eligible State</term> 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.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="id04EBD73A19F046EAA785F0694019E4BA" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>Clarification</header><text>Section 204(4) of the Child Abuse Prevention and Treatment Act (<external-xref legal-doc="usc" parsable-cite="usc/42/5116d">42 U.S.C. 5116d(4)</external-xref>) is amended by inserting <quote>(excluding any amount received under section 203(d))</quote> after <quote>received under this title</quote>.</text></paragraph></subsection></section></subtitle><subtitle id="id634068C28F4E407FACE904783A0F7F36" style="OLC"><enum>B</enum><header>Funding for Grants To Protect Children from Institutional and Systemic Abuse</header><section id="id4ad4f80b572647d5b0ae8feb8d6e6c78"><enum>511.</enum><header>Purpose</header><text display-inline="no-display-inline">The purpose of this subtitle is to support and assist States in investigating, recognizing, reporting and preventing institutional and systemic child abuse.</text></section><section id="id8fb7052a2ea94a21a2057dd368336c58"><enum>512.</enum><header>Definitions</header><text display-inline="no-display-inline">In this subtitle:</text><paragraph id="id268500dcccfa42c79d7c2ffa1af9b225"><enum>(1)</enum><header>Institutional and systemic child abuse</header><text>The term <term>institutional and systemic child abuse</term> 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.</text></paragraph><paragraph id="id0c23c58bcb88469cade9f61315506b6e"><enum>(2)</enum><header>State</header><text>The term <term>State</term> 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.</text></paragraph><paragraph id="idfcc55b5cc75b415e8cf15f898fa0d817"><enum>(3)</enum><header>Unit of local government</header><text>The term <term>unit of local government</term> means—</text><subparagraph id="id40abf284513d4e0bbcbd438a6eedd455"><enum>(A)</enum><text>any city, county, township, town, borough, parish, village, or other general purpose political subdivision of a State;</text></subparagraph><subparagraph id="id8aa23b84fd824fa0875db04d94b7d422"><enum>(B)</enum><text>any law enforcement district or judicial enforcement district that—</text><clause id="id1aa54391d791424e94ee3fea362e5171"><enum>(i)</enum><text>is established under applicable State law; and</text></clause><clause id="idf44d6b1681a84dadb41cc21e031f7a6d"><enum>(ii)</enum><text>has the authority to, in a manner independent of other State entities, establish a budget and raise revenues; or</text></clause></subparagraph><subparagraph id="id22e088c4962b4213b50eac871318a28b"><enum>(C)</enum><text>an Indian Tribe that performs law enforcement functions, as determined by the Secretary of the Interior.</text></subparagraph></paragraph></section><section id="id1d2eb8fa7d3447c1b7142ec958dbd3bc"><enum>513.</enum><header>Grant program</header><subsection id="id9e02c696d07846cbad630d03aadf7ecf"><enum>(a)</enum><header>Grants required</header><text>The Attorney General shall make grants to States to assist States in investigating, recognizing, reporting, and preventing institutional and systemic child abuse.</text></subsection><subsection id="idd557206e999f43a0bb223531a5122ccb"><enum>(b)</enum><header>Allocation of funds</header><text>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.</text></subsection><subsection id="idbe3bf66465534995b6f5d285ea6fbae5"><enum>(c)</enum><header>Requirements</header><paragraph id="id9f622c9d55924a2fbdc3b713936ff5c1"><enum>(1)</enum><header>Plan</header><subparagraph id="id1362d1c0aaea418a8b19021b79412384"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph><subparagraph id="idde9a222cff2e428a8e628ecc67fe3a6b"><enum>(B)</enum><header>Update</header><text>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.</text></subparagraph><subparagraph id="id50ed6b6259f641f5ac7573d0a8b4ec67"><enum>(C)</enum><header>Regulations</header><text>The Attorney General shall promulgate regulations that require that any plan submitted under this paragraph—</text><clause id="idc14673cdd6a24353993d2f122bf97622"><enum>(i)</enum><text>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—</text><subclause id="idc09952d459d24dd498c2369ef9fce707"><enum>(I)</enum><text>conducting investigations into institutional and systemic child abuse; and</text></subclause><subclause id="id76a2f99c30bb4feabbf5e64db84feb6c"><enum>(II)</enum><text>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;</text></subclause></clause><clause id="id23d8f87bdde04c8892e5ce58fd5d51b3"><enum>(ii)</enum><text>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;</text></clause><clause id="ideed2f5de14b8471d93a636e4efa247c5"><enum>(iii)</enum><text>designate a senior official reporting to the attorney general of the State or other chief law enforcement officer as responsible for—</text><subclause id="id322044f52b1e45f0961a1a3e22759ce6"><enum>(I)</enum><text>supervising the preparation and administration of the plan submitted under subparagraph (A); and</text></subclause><subclause id="id9922c549c7c94c3eb1ab709b0b941a54"><enum>(II)</enum><text>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</text></subclause></clause><clause id="idf1681dc4bf154699a0ed72e4fc416626"><enum>(iv)</enum><text>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.</text></clause></subparagraph></paragraph><paragraph id="idbb59e3f7ffd24bf38431d1f47e1132d5"><enum>(2)</enum><header>Annual performance reports</header><text>Each State awarded a grant under this subtitle shall submit to the Attorney General an annual performance report that—</text><subparagraph id="ida978c44d9b2648d7a479ae27a794dffa"><enum>(A)</enum><text>describes the progress of the State in implementing the original plan submitted under paragraph (1)(A); and</text></subparagraph><subparagraph id="id54e602b181da4ced8fe0b6f1af68e985"><enum>(B)</enum><text>describes the status of compliance with the requirements of the plan.</text></subparagraph></paragraph><paragraph id="id945e15824e01418dbadb89a1fe0cb67b"><enum>(3)</enum><header>Rule of construction</header><text>Nothing in this subsection may be construed to require the dissemination of any information that the Attorney General determines—</text><subparagraph id="id85d987971afb432d9a2df61843e44cc0"><enum>(A)</enum><text>is law enforcement sensitive and should only be disclosed within the law enforcement community; or</text></subparagraph><subparagraph id="idb6a1342a24fc48df9a0319957992e129"><enum>(B)</enum><text>poses a threat to a child.</text></subparagraph></paragraph></subsection><subsection id="id04be608cac3a4effbbb9e673d38518d7"><enum>(d)</enum><header>Noncompliance</header><paragraph id="id75a57cf11b0348bead8e3436f4b1f80a"><enum>(1)</enum><header>Failure to comply with requirements</header><text>If a State fails to comply with any of the applicable requirements in subsection (c), in any fiscal year beginning after September 30, 2021—</text><subparagraph id="ide3c2bd52bd434d6ea4435c153610b59d"><enum>(A)</enum><text>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</text></subparagraph><subparagraph id="idf9081995d0be43739260d6a49c531db4"><enum>(B)</enum><text>the State shall be ineligible to receive any allocation under such section for such fiscal year unless—</text><clause id="id18974e74a58d4a2b872f5c3763ce991d"><enum>(i)</enum><text>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</text></clause><clause id="iddfd9bd2254424fe0bc3a8096717daa8b"><enum>(ii)</enum><text>the Attorney General determines that the State—</text><subclause id="ida6cd2921e8284a0b9136ce12cd3b4378"><enum>(I)</enum><text>has achieved substantial compliance with the requirements with respect to which the State was not in compliance; and</text></subclause><subclause id="idcc17ef81e2134934898f08b31e06c2b1"><enum>(II)</enum><text>has made, through appropriate executive or legislative action, an unequivocal commitment to achieving full compliance with such requirements within a reasonable time.</text></subclause></clause></subparagraph></paragraph><paragraph id="idfb0b2dbd585843b4888d9de3bc2b3645"><enum>(2)</enum><header>Nonsubmission or nonqualification of plan</header><subparagraph id="iddf109e93c7f64a1a8127170f00f5e5bb"><enum>(A)</enum><header>In general</header><text>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).</text></subparagraph><subparagraph id="id6d96849311534a518fe282c15d1d2273"><enum>(B)</enum><header>Other funds</header><text>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.</text></subparagraph></paragraph></subsection><subsection id="id5ae62f25a5c34a5e80c7fcdd5522d3a7"><enum>(e)</enum><header>Regulations</header><text>The Attorney General shall promulgate regulations to carry out this subtitle.</text></subsection><subsection id="idac5257b0a5ef48deba2a29022ece2c9e"><enum>(f)</enum><header>Administrative expenses</header><text>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.</text></subsection><subsection id="ida64aa786fabf4f1da8e3a494d151a740" commented="no" display-inline="no-display-inline"><enum>(g)</enum><header>Direct appropriation</header><text>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.</text></subsection></section></subtitle>