[Congressional Record Volume 166, Number 134 (Wednesday, July 29, 2020)]
[House]
[Pages H3908-H3921]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                  CHILD CARE FOR ECONOMIC RECOVERY ACT

  Mrs. LOWEY. Madam Speaker, pursuant to House Resolution 1053, I call 
up the bill (H.R. 7327) making additional supplemental appropriations 
for disaster relief requirements for the fiscal year ending September 
30, 2020, and for other purposes, and ask for its immediate 
consideration in the House.
  The Clerk read the title of the bill.
  The SPEAKER pro tempore (Ms. Pressley). Pursuant to House Resolution 
1053, the bill is considered read.
  The text of the bill is as follows:

                               H.R. 7327

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Child Care for Economic 
     Recovery Act''.

     SEC. 2. REFERENCES.

       Except as expressly provided otherwise, any reference to 
     ``this Act'' contained in any division of this Act shall be 
     treated as referring only to the provisions of that division.

        DIVISION A--EMERGENCY CHILD CARE SUPPORT APPROPRIATIONS

        The following sums in this Act are appropriated, out of 
     any money in the Treasury not otherwise appropriated, for the 
     fiscal year ending September 30, 2020, and for other 
     purposes, namely:

                  TITLE I--DEPARTMENT OF THE TREASURY

                       Internal Revenue Services

                           taxpayer services

       For an additional amount for ``Taxpayer Services'', 
     $5,000,000, to remain available until expended, for making 
     grants under the Community Volunteer Income Tax Assistance 
     Matching Grants Program established under section 7526A of 
     the Internal Revenue Code of 1986:  Provided, That the 
     matching funds requirement in section 7526A(b)(2) shall not 
     apply to funds made available under this heading in this Act: 
      Provided further, That such amount is designated by the 
     Congress as being for an emergency requirement pursuant to 
     section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 
     Deficit Control Act of 1985.

           TITLE II--DEPARTMENT OF HEALTH AND HUMAN SERVICES

                Administration for Children and Families

                      social services block grant

       For an additional amount for ``Social Services Block 
     Grant'', $850,000,000, to remain available until September 
     30, 2021, for making grants to States pursuant to section 
     2002 of the Social Security Act:  Provided, That the amount 
     made available under this heading in this Act shall be used 
     for necessary expenses for family care for essential workers, 
     pursuant to section 409 of division B this Act:  Provided 
     further, That such amount is designated by the Congress as 
     being for an emergency requirement pursuant to section 
     251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit 
     Control Act of 1985.

                    child care and development fund

       For an additional amount for ``Child Care and Development 
     Fund'', $10,000,000,000, to remain available until September 
     30, 2024, for necessary expenses for infrastructure grants to 
     improve child care safety, including needs assessments, 
     pursuant to section 418A of Part A of title IV of the Social 
     Security Act, as added by division B of this Act:  Provided, 
     That funds made available under this heading in this Act may 
     be used for grants for the construction, alteration, or 
     renovation of non-federally owned facilities to improve child 
     care safety:  Provided further, That all construction, 
     alteration, or renovation work, carried out in whole or in 
     part with funds appropriated under this heading in this Act,

[[Page H3909]]

     shall be subject to the requirements of subchapter IV of 
     chapter 31 of title 40, United States Code (commonly referred 
     to as the ``Davis-Bacon Act''):  Provided further, That such 
     amount is designated by the Congress as being for an 
     emergency requirement pursuant to section 251(b)(2)(A)(i) of 
     the Balanced Budget and Emergency Deficit Control Act of 
     1985.

              TITLE III--GENERAL PROVISIONS--THIS DIVISION

       Sec. 301.  Each amount appropriated or made available by 
     this Act is in addition to any amounts otherwise appropriated 
     for the fiscal year involved.
       Sec. 302.  No part of any appropriation contained in this 
     Act shall remain available for obligation beyond the current 
     fiscal year unless expressly so provided herein.
       Sec. 303.  Unless otherwise provided for by this Act, the 
     additional amounts appropriated by this Act to appropriations 
     accounts shall be available under the authorities and 
     conditions applicable to such appropriations accounts for 
     fiscal year 2020.
       Sec. 304.  Each amount designated in this Act by the 
     Congress as being for an emergency requirement pursuant to 
     section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 
     Deficit Control Act of 1985 shall be available (or rescinded 
     or transferred, if applicable) only if the President 
     subsequently so designates all such amounts and transmits 
     such designations to the Congress.
       Sec. 305.  Any amount appropriated by this Act, designated 
     by the Congress as an emergency requirement pursuant to 
     section 251(b)(2)(A)(i) of the Balanced Budget and Emergency 
     Deficit Control Act of 1985 and subsequently so designated by 
     the President, and transferred pursuant to transfer 
     authorities provided by this Act shall retain such 
     designation.


                           budgetary effects

       Sec. 306.  (a) Statutory PAYGO Scorecards.--The budgetary 
     effects of division B shall not be entered on either PAYGO 
     scorecard maintained pursuant to section 4(d) of the 
     Statutory Pay-As-You-Go Act of 2010.
       (b) Senate PAYGO Scorecards.--The budgetary effects of 
     division B shall not be entered on any PAYGO scorecard 
     maintained for purposes of section 4106 of H. Con. Res. 71 
     (115th Congress).
       (c) Classification of Budgetary Effects.--Notwithstanding 
     Rule 3 of the Budget Scorekeeping Guidelines set forth in the 
     joint explanatory statement of the committee of conference 
     accompanying Conference Report 105-217 and section 250(c)(8) 
     of the Balanced Budget and Emergency Deficit Control Act of 
     1985, the budgetary effects of division B shall not be 
     estimated--
       (1) for purposes of section 251 of such Act; and
       (2) for purposes of paragraph (4)(C) of section 3 of the 
     Statutory Pay-As-You-Go Act of 2010 as being included in an 
     appropriation Act.
        This division may be cited as the ``Emergency Child Care 
     Support Appropriations Act, 2020''.

           DIVISION B--WORKER ACCESS TO CHILD AND FAMILY CARE

     SEC. 401. SHORT TITLE.

       This division may be cited as the ``Worker Access to Child 
     and Family Care Act''.

     SEC. 402. REFUNDABILITY AND ENHANCEMENT OF CHILD AND 
                   DEPENDENT CARE TAX CREDIT.

       (a) Treatment of Credit as Refundable.--Section 21 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new subsection:
       ``(g) Treatment of Credit as Refundable.--In the case of an 
     individual other than a nonresident alien, the credit allowed 
     under subsection (a) shall be treated as a credit allowed 
     under subpart C (and not allowed under this subpart).''.
       (b) Increase in Applicable Percentage.--Section 21(a)(2) of 
     such Code is amended--
       (1) by striking ``35 percent'' and inserting ``50 
     percent'', and
       (2) by striking ``$15,000'' and inserting ``$120,000''.
       (c) Increase in Dollar Limit on Amount Creditable.--Section 
     21(c) of such Code is amended--
       (1) by striking ``$3,000'' in paragraph (1) and inserting 
     ``$6,000'', and
       (2) by striking ``$6,000'' in paragraph (2) and inserting 
     ``twice the amount in effect under paragraph (1)''.
       (d) Inflation Adjustment.--Section 21(e) of such Code is 
     amended by adding at the end the following new paragraph:
       ``(11) Inflation adjustment.--In the case of any taxable 
     year beginning after December 31, 2020, the $120,000 amount 
     in subsection (a)(2) and the $6,000 amount in subsection 
     (c)(1) shall each be increased by an amount equal to--
       ``(A) such dollar amount, multiplied by
       ``(B) the cost-of-living adjustment determined under 
     section 1(f)(3) for the calendar year in which the taxable 
     year begins, determined by substituting `2019' for `2016' in 
     subparagraph (A)(ii) thereof.
     If any increase determined under this paragraph is not a 
     multiple of $100, such increase shall be rounded to the next 
     highest multiple of $100.''.
       (e) Conforming Amendment.--Section 1324(b)(2) of title 31, 
     United States Code, is amended by inserting ``21 (by reason 
     of subsection (g) thereof),'' before ``25A''.
       (f) Coordination With Possession Tax Systems.--Section 
     21(g)(1) of the Internal Revenue Code of 1986 (as added by 
     this section) shall not apply to any person--
       (1) to whom a credit is allowed against taxes imposed by a 
     possession with a mirror code tax system by reason of the 
     application of section 21 of such Code in such possession for 
     such taxable year, or
       (2) to whom a credit would be allowed against taxes imposed 
     by a possession which does not have a mirror code tax system 
     if the provisions of section 21 of such Code had been in 
     effect in such possession for such taxable year.
       (g) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2019.

     SEC. 403. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED 
                   DEPENDENT CARE ASSISTANCE.

       (a) In General.--Section 129(a)(2)(A) of the Internal 
     Revenue Code of 1986 is amended by striking ``$5,000 
     ($2,500'' and inserting ``$10,500 (half such dollar amount''.
       (b) Inflation Adjustment.--Section 129(a)(2) is amended by 
     adding at the end the following new subparagraph:
       ``(D) Inflation adjustment.--In the case of any taxable 
     year beginning after December 31, 2020, the $10,500 amount in 
     subparagraph (A) shall be increased by an amount equal to--
       ``(i) such dollar amount, multiplied by
       ``(ii) the cost-of-living adjustment determined under 
     section 1(f)(3) for the calendar year in which the taxable 
     year begins, determined by substituting `2019' for `2016' in 
     subparagraph (A)(ii) thereof.
     Any increase determined under the preceding sentence which is 
     not a multiple of $50, shall be rounded to the next highest 
     multiple of $50.''.
       (c) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2019.
       (d) Plan Amendments.--A plan or other arrangement that 
     otherwise satisfies all applicable requirements of sections 
     106, 125, and 129 of the Internal Revenue Code of 1986 
     (including any rules or regulations thereunder) shall not 
     fail to be treated as a cafeteria plan or dependent care 
     flexible spending arrangement merely because such plan or 
     arrangement is amended pursuant to the amendments made by 
     this section and such amendment is retroactive, if--
       (1) such amendment is adopted no later than the last day of 
     the first plan year beginning after December 31, 2019, and
       (2) the plan or arrangement is operated consistent with the 
     terms of such amendment during the period beginning on the 
     effective date of the amendment and ending on the date the 
     amendment is adopted.

     SEC. 404. PAYROLL CREDIT FOR CERTAIN FIXED EXPENSES OF CHILD 
                   CARE FACILITIES SUBJECT TO CLOSURE BY REASON OF 
                   COVID-19.

       (a) In General.--In the case of an eligible employer, there 
     shall be allowed as a credit against applicable employment 
     taxes for each calendar quarter an amount equal to 50 percent 
     of the qualified fixed expenses paid or incurred by such 
     employer during such calendar quarter.
       (b) Limitations and Refundability.--
       (1) Overall quarterly dollar limitation.--The qualified 
     fixed expenses which may be taken into account under 
     subsection (a) (determined after the application of paragraph 
     (2)) by any eligible employer for any calendar quarter shall 
     not exceed the least of--
       (A) the qualified fixed expenses paid by the eligible 
     employer in the same calendar quarter of calendar year 2019,
       (B) $25,000,000, or
       (C) the greater of--
       (i) 25 percent of the wages paid with respect to the 
     employment of all the employees of the eligible employer for 
     such calendar quarter, or
       (ii) 6.25 percent of the gross receipts of the eligible 
     employer for calendar year 2019.
       (2) Per facility quarterly dollar limitation.--The 
     qualified fixed expenses which may be taken into account 
     under subsection (a) by any eligible employer for any 
     calendar quarter with respect to any facility of such 
     employer shall not exceed $50,000.
       (3) Credit limited to certain employment taxes.--The credit 
     allowed by subsection (a) with respect to any calendar 
     quarter shall not exceed the applicable employment taxes for 
     such calendar quarter (reduced by any credits allowed under 
     subsections (e) and (f) of section 3111 of such Code, 
     sections 7001 and 7003 of the Families First Coronavirus 
     Response Act, and section 2301 of the CARES Act, for such 
     quarter) on the wages paid with respect to the employment of 
     all the employees of the eligible employer for such calendar 
     quarter.
       (4) Refundability of excess credit.--
       (A) In general.--If the amount of the credit under 
     subsection (a) exceeds the limitation of paragraph (3) for 
     any calendar quarter, such excess shall be treated as an 
     overpayment that shall be refunded under sections 6402(a) and 
     6413(b) of the Internal Revenue Code of 1986.
       (B) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, any amounts due to an employer 
     under this paragraph shall be treated in the same manner as a 
     refund due from a credit provision referred to in subsection 
     (b)(2) of such section.
       (c) Definitions.--For purposes of this section--
       (1) Applicable employment taxes.--The term ``applicable 
     employment taxes'' means the following:
       (A) The taxes imposed under section 3111(a) of the Internal 
     Revenue Code of 1986.

[[Page H3910]]

       (B) So much of the taxes imposed under section 3221(a) of 
     such Code as are attributable to the rate in effect under 
     section 3111(a) of such Code.
       (2) Eligible employer.--
       (A) In general.--The term ``eligible employer'' means any 
     employer--
       (i) which was carrying on a trade or business engaged in 
     the provision of child care assistance at a qualified child 
     care facility (within the meaning of section 45F(c)(2)(A) of 
     such Code without regard to the last sentence thereof) at any 
     time during calendar year 2020, and
       (ii) with respect to any calendar quarter, for which--

       (I) the operation of the trade or business described in 
     clause (i) is fully or partially suspended during the 
     calendar quarter due to orders from an appropriate 
     governmental authority limiting commerce, travel, or group 
     meetings (for commercial, social, religious, or other 
     purposes) due to the coronavirus disease 2019 (COVID-19), or
       (II) such calendar quarter is within the period described 
     in subparagraph (B).

       (B) Significant decline in gross receipts.--The period 
     described in this subparagraph is the period--
       (i) beginning with the first calendar quarter beginning 
     after December 31, 2019, for which gross receipts (within the 
     meaning of section 448(c) of the Internal Revenue Code of 
     1986) for the calendar quarter are less than 90 percent of 
     gross receipts for the same calendar quarter in the prior 
     year, and
       (ii) ending with the calendar quarter following the first 
     calendar quarter beginning after a calendar quarter described 
     in clause (i) for which gross receipts of such employer are 
     greater than 90 percent of gross receipts for the same 
     calendar quarter in the prior year.
       (C) Tax-exempt organizations.--In the case of an 
     organization which is described in section 501(c) of the 
     Internal Revenue Code of 1986 and exempt from tax under 
     section 501(a) of such Code--
       (i) any reference in this section to a trade or business 
     shall be treated as a reference to the operations of such 
     organization which are related to the provision of child care 
     assistance (within the meaning of subparagraph (A)(i)), and
       (ii) any reference in this section to gross receipts shall 
     be treated as a reference to gross receipts within the 
     meaning of section 6033 of the Internal Revenue Code of 1986.
       (D) Phase-in of credit where business not suspended and 
     reduction in gross receipts less than 50 percent.--
       (i) In general.--In the case of any calendar quarter with 
     respect to which an eligible employer would not be an 
     eligible employer if subparagraph (B)(i) were applied by 
     substituting ``50 percent'' for ``90 percent'', the amount of 
     the credit allowed under subsection (a) shall be reduced by 
     the amount which bears the same ratio to the amount of such 
     credit (determined without regard to this subparagraph) as--

       (I) the excess gross receipts percentage point amount, 
     bears to
       (II) 40 percentage points.

       (ii) Excess gross receipts percentage point amount.--For 
     purposes of this subparagraph, the term ``excess gross 
     receipts percentage point amount'' means, with respect to any 
     calendar quarter, the excess of--

       (I) the lowest of the gross receipts percentage point 
     amounts determined with respect to any calendar quarter 
     during the period ending with such calendar quarter and 
     beginning with the first calendar quarter during the period 
     described in subparagraph (B), over
       (II) 50 percentage points.

       (iii) Gross receipts percentage point amounts.--For 
     purposes of this subparagraph, the term ``gross receipts 
     percentage point amount'' means, with respect to any calendar 
     quarter, the percentage (expressed as a number of percentage 
     points) obtained by dividing--

       (I) the gross receipts (within the meaning of subparagraph 
     (B)) for such calendar quarter, by
       (II) the gross receipts for the same calendar quarter in 
     calendar year 2019.

       (3) Qualified fixed expenses.--
       (A) In general.--The term ``qualified fixed expenses'' 
     means the payment or accrual, in the ordinary course of the 
     eligible employer's trade or business, of any covered 
     mortgage obligation, covered rent obligation, or covered 
     utility payment. Such term shall not include the prepayment 
     of any obligation for a period in excess of a month unless 
     the payment for such period is customarily due in advance. 
     Such term shall not include any payment or accrual of any 
     obligation or payment which is with respect to property which 
     is not located in the United States or any possession of the 
     United States.
       (B) Application of definitions.--The terms ``covered 
     mortgage obligation'', ``covered rent obligation'', and 
     ``covered utility payment'' shall each have the same meaning 
     as when used in section 1106 of the CARES Act.
       (4) Secretary.--The term ``Secretary'' means the Secretary 
     of the Treasury or the Secretary's delegate.
       (5) Wages.--
       (A) In general.--The term ``wages'' means wages (as defined 
     in section 3121(a) of the Internal Revenue Code of 1986) and 
     compensation (as defined in section 3231(e) of such Code). 
     For purposes of the preceding sentence (other than for 
     purposes of subsection (b)(2)), wages as defined in section 
     3121(a) of such Code shall be determined without regard to 
     paragraphs (1), (8), (10), (13), (18), (19), and (22) of 
     section 3121(b) of such Code.
       (B) Allowance for certain health plan expenses.--
       (i) In general.--Such term shall include amounts paid or 
     incurred by the eligible employer to provide and maintain a 
     group health plan (as defined in section 5000(b)(1) of the 
     Internal Revenue Code of 1986), but only to the extent that 
     such amounts are excluded from the gross income of employees 
     by reason of section 106(a) of such Code.
       (ii) Allocation rules.--For purposes of this section, 
     amounts treated as wages under clause (i) shall be treated as 
     paid with respect to any employee (and with respect to any 
     period) to the extent that such amounts are properly 
     allocable to such employee (and to such period) in such 
     manner as the Secretary may prescribe. Except as otherwise 
     provided by the Secretary, such allocation shall be treated 
     as properly made if made on the basis of being pro rata among 
     periods of coverage.
       (6) Employer.--The term ``employer'' means any employer (as 
     defined in section 3401(d) of such Code) of at least one 
     employee on any day in calendar year 2020.
       (7) Other terms.--Except as otherwise provided in this 
     section, any term used in this section which is also used in 
     chapter 21 or 22 of the Internal Revenue Code of 1986 shall 
     have the same meaning as when used in such chapter.
       (d) Aggregation Rule.--All persons treated as a single 
     employer under subsection (a) or (b) of section 52 of the 
     Internal Revenue Code of 1986, or subsection (m) or (o) of 
     section 414 of such Code, shall be treated as one employer 
     for purposes of this section.
       (e) Denial of Double Benefit.--For purposes of chapter 1 of 
     such Code, the gross income of any eligible employer, for the 
     taxable year which includes the last day of any calendar 
     quarter with respect to which a credit is allowed under this 
     section, shall be increased by the amount of such credit.
       (f) Certain Governmental Employers.--
       (1) In general.--The credit under this section shall not be 
     allowed to the Federal Government, the government of any 
     State, of the District of Columbia, or of any possession of 
     the United States, any tribal government, or any political 
     subdivision, agency, or instrumentality of any of the 
     foregoing.
       (2) Exception.--Paragraph (1) shall not apply to any 
     organization described in section 501(c)(1) of the Internal 
     Revenue Code of 1986 and exempt from tax under section 501(a) 
     of such Code.
       (g) Election Not To Have Section Apply.--This section shall 
     not apply with respect to any eligible employer for any 
     calendar quarter if such employer elects (at such time and in 
     such manner as the Secretary may prescribe) not to have this 
     section apply.
       (h) Transfers to Certain Trust Funds.--There are hereby 
     appropriated to the Federal Old-Age and Survivors Insurance 
     Trust Fund and the Federal Disability Insurance Trust Fund 
     established under section 201 of the Social Security Act (42 
     U.S.C. 401) and the Social Security Equivalent Benefit 
     Account established under section 15A(a) of the Railroad 
     Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal to 
     the reduction in revenues to the Treasury by reason of this 
     section (without regard to this subsection). Amounts 
     appropriated by the preceding sentence shall be transferred 
     from the general fund at such times and in such manner as to 
     replicate to the extent possible the transfers which would 
     have occurred to such Trust Fund or Account had this section 
     not been enacted.
       (i) Treatment of Deposits.--The Secretary shall waive any 
     penalty under section 6656 of such Code for any failure to 
     make a deposit of applicable employment taxes if the 
     Secretary determines that such failure was due to the 
     anticipation of the credit allowed under this section.
       (j) Third-Party Payors.--Any credit allowed under this 
     section shall be treated as a credit described in section 
     3511(d)(2) of such Code.
       (k) Regulations and Guidance.--The Secretary shall issue 
     such forms, instructions, regulations, and guidance as are 
     necessary--
       (1) to allow the advance payment of the credit under 
     subsection (a), subject to the limitations provided in this 
     section, based on such information as the Secretary shall 
     require,
       (2) regulations or other guidance to provide for the 
     reconciliation of such advance payment with the amount of the 
     credit at the time of filing the return of tax for the 
     applicable quarter or taxable year,
       (3) with respect to the application of the credit under 
     subsection (a) to third-party payors (including professional 
     employer organizations, certified professional employer 
     organizations, or agents under section 3504 of the Internal 
     Revenue Code of 1986), including regulations or guidance 
     allowing such payors to submit documentation necessary to 
     substantiate the eligible employer status of employers that 
     use such payors,
       (4) for application of subsection (b)(1)(A) and 
     subparagraphs (A)(ii)(II) and (B) of subsection (c)(2) in the 
     case of any employer which was not carrying on a trade or 
     business for all or part of the same calendar quarter in the 
     prior year, and
       (5) for recapturing the benefit of credits determined under 
     this section in cases where there is a subsequent adjustment 
     to the credit determined under subsection (a).
       (l) Application of Section.--This section shall apply only 
     to qualified fixed expenses

[[Page H3911]]

     paid or accrued in calendar quarters beginning on or after 
     the date of the enactment of this Act and before January 1, 
     2021.

     SEC. 405. PAYROLL CREDIT FOR CERTAIN EMPLOYEE DEPENDENT CARE 
                   EXPENSES PAID BY EMPLOYERS.

       (a) In General.--In the case of an employer, there shall be 
     allowed as a credit against applicable employment taxes for 
     each calendar quarter an amount equal to 30 percent of the 
     qualified employee dependent care expenses paid by such 
     employer with respect to such calendar quarter.
       (b) Limitations and Refundability.--
       (1) Dollar limitation per employee.--The qualified employee 
     dependent care expenses which may be taken into account under 
     subsection (a) with respect to any employee for any calendar 
     quarter shall not exceed $2,500.
       (2) Credit limited to certain employment taxes.--The credit 
     allowed by subsection (a) with respect to any calendar 
     quarter shall not exceed the applicable employment taxes for 
     such calendar quarter (reduced by any credits allowed under 
     subsections (e) and (f) of section 3111 of such Code, 
     sections 7001 and 7003 of the Families First Coronavirus 
     Response Act, section 2301 of the CARES Act, and section 4 of 
     this Act, for such quarter) on the wages paid with respect to 
     the employment of all the employees of the employer for such 
     calendar quarter.
       (3) Refundability of excess credit.--
       (A) In general.--If the amount of the credit under 
     subsection (a) exceeds the limitation of paragraph (2) for 
     any calendar quarter, such excess shall be treated as an 
     overpayment that shall be refunded under sections 6402(a) and 
     6413(b) of the Internal Revenue Code of 1986.
       (B) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, any amounts due to an employer 
     under this paragraph shall be treated in the same manner as a 
     refund due from a credit provision referred to in subsection 
     (b)(2) of such section.
       (4) Coordination with government grants.--The qualified 
     employee dependent care expenses taken into account under 
     this section by any employer shall be reduced by any amounts 
     provided by any Federal, State, or local government for 
     purposes of making or reimbursing such expenses.
       (c) Qualified Employee Dependent Care Expenses.--For 
     purposes of this section, the term ``qualified employee 
     dependent care expenses'' means any amount paid to or for the 
     benefit of an employee in the employment of the employer if--
       (1) such amount is dependent care assistance (as defined in 
     section 129(e)(1) of the Internal Revenue Code of 1986), and
       (2) the employer elects (at such time and in such manner as 
     the Secretary may provide) to treat such amount as a 
     qualified employee dependent care expense.
       (d) Special Rules; Other Definitions.--
       (1) Application of certain non-discrimination rules.--No 
     credit shall be allowed under this section to any employer 
     for any calendar quarter if qualified employee dependent care 
     expenses are provided by such employer to employees for such 
     calendar quarter in a manner which discriminates in favor of 
     highly compensated individuals (within the meaning of section 
     125) as to eligibility for, or the amount of, such benefit 
     expenses.
       (2) Denial of double benefit.--For purposes of chapter 1 of 
     such Code, no deduction or credit (other than the credit 
     allowed under this section) shall be allowed for so much of 
     qualified employee dependent care expenses as is equal to the 
     credit allowed under this section.
       (3) Third-party payors.--Any credit allowed under this 
     section shall be treated as a credit described in section 
     3511(d)(2) of such Code.
       (4) Applicable employment taxes.--For purposes of this 
     section, the term ``applicable employment taxes'' means the 
     following:
       (A) The taxes imposed under section 3111(a) of the Internal 
     Revenue Code of 1986.
       (B) So much of the taxes imposed under section 3221(a) of 
     such Code as are attributable to the rate in effect under 
     section 3111(a) of such Code.
       (5) Secretary.--For purposes of this section, the term 
     ``Secretary'' means the Secretary of the Treasury or the 
     Secretary's delegate.
       (6) Certain terms.--
       (A) In general.--Any term used in this section which is 
     also used in chapter 21 or 22 of such Code shall have the 
     same meaning as when used in such chapter (as the case may 
     be).
       (B) Certain provisions not taken into account except for 
     purposes of limiting credit to employment taxes.--For 
     purposes of subparagraph (A) (other than with respect to 
     subsection (b)(2)), section 3121(b) of such Code shall be 
     applied without regard to paragraphs (1), (5), (6), (7), (8), 
     (10), (13), (18), (19), and (22) thereof (except with respect 
     to services performed in a penal institution by an inmate 
     thereof) and section 3231(e)(1) shall be applied without 
     regard to the sentence that begins ``Such term does not 
     include remuneration''.
       (e) Certain Governmental Employers.--
       (1) In general.--The credit under this section shall not be 
     allowed to the Federal Government or any agency or 
     instrumentality thereof.
       (2) Exception.--Paragraph (1) shall not apply to any 
     organization described in section 501(c)(1) of the Internal 
     Revenue Code of 1986 and exempt from tax under section 501(a) 
     of such Code.
       (f) Treatment of Deposits.--The Secretary shall waive any 
     penalty under section 6656 of such Code for any failure to 
     make a deposit of applicable employment taxes if the 
     Secretary determines that such failure was due to the 
     anticipation of the credit allowed under this section.
       (g) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary to carry 
     out the purposes of this section, including regulations or 
     other guidance--
       (1) to allow the advance payment of the credit determined 
     under subsection (a), subject to the limitations provided in 
     this section, based on such information as the Secretary 
     shall require,
       (2) to provide for the reconciliation of such advance 
     payment with the amount of the credit at the time of filing 
     the return of tax for the applicable quarter or taxable year,
       (3) for recapturing the benefit of credits determined under 
     this section in cases where there is a subsequent adjustment 
     to the credit determined under subsection (a), and
       (4) with respect to the application of the credit to third 
     party payors (including professional employer organizations, 
     certified professional employer organizations, or agents 
     under section 3504 of such Code), including to allow such 
     payors to submit documentation necessary to substantiate 
     eligibility for, and the amount of, the credit allowed under 
     this section.
       (h) Application of Section.--This section shall apply only 
     to qualified employee dependent care expenses paid in 
     calendar quarters beginning on or after the date of the 
     enactment of this Act and before January 1, 2021.
       (i) Transfers to Certain Trust Funds.--There are hereby 
     appropriated to the Federal Old-Age and Survivors Insurance 
     Trust Fund and the Federal Disability Insurance Trust Fund 
     established under section 201 of the Social Security Act (42 
     U.S.C. 401) and the Social Security Equivalent Benefit 
     Account established under section 15A(a) of the Railroad 
     Retirement Act of 1974 (45 U.S.C. 231n-1(a)) amounts equal to 
     the reduction in revenues to the Treasury by reason of this 
     section (without regard to this subsection). Amounts 
     appropriated by the preceding sentence shall be transferred 
     from the general fund at such times and in such manner as to 
     replicate to the extent possible the transfers which would 
     have occurred to such Trust Fund or Account had this section 
     not been enacted.

     SEC. 406. FLEXIBILITY FOR DEPENDENT CARE FLEXIBLE SPENDING 
                   ARRANGEMENTS.

       (a) Carryover of Unused Benefits.--A plan or other 
     arrangement that otherwise satisfies all applicable 
     requirements of sections 106, 125, and 129 of the Internal 
     Revenue Code of 1986 (including any rules or regulations 
     thereunder) shall not fail to be treated as a cafeteria plan 
     or dependent care flexible spending arrangement merely 
     because such plan or arrangement permits participants to 
     carry over (under rules similar to the rules applicable to 
     health flexible spending arrangements) an amount, not in 
     excess of the amount in effect under section 129(a)(2)(A) of 
     such Code, of unused benefits or contributions remaining in a 
     dependent care flexible spending arrangement from the plan 
     year ending in 2020 to the plan year ending in 2021.
       (b) Extension of Grace Periods.--A plan or other 
     arrangement that otherwise satisfies all applicable 
     requirements of sections 106, 125, or 129 of the Internal 
     Revenue Code (including any rules or regulations thereunder) 
     shall not fail to be treated as a cafeteria plan or dependent 
     care flexible spending arrangement merely because such plan 
     or arrangement extends the grace period for the plan year 
     ending in 2020 to 12 months after the end of such plan year, 
     with respect to unused benefits or contributions remaining in 
     a dependent care flexible spending arrangement.
       (c) Definitions.--Any term used in this section which is 
     also used in section 106, 125, or 129 of the Internal Revenue 
     Code of 1986 or the rules or regulations thereunder shall 
     have the same meaning as when used in such section or rules 
     or regulations.
       (d) Plan Amendments.--A plan or other arrangement that 
     otherwise satisfies all applicable requirements of sections 
     106, 125, and 129 of the Internal Revenue Code of 1986 
     (including any rules or regulations thereunder) shall not 
     fail to be treated as a cafeteria plan or dependent care 
     flexible spending arrangement merely because such plan or 
     arrangement is amended pursuant to a provision under this 
     section and such amendment is retroactive, if--
       (1) such amendment is adopted no later than the last day of 
     the plan year in which the amendment is effective, and
       (2) the plan or arrangement is operated consistent with the 
     terms of such amendment during the period beginning on the 
     effective date of the amendment and ending on the date the 
     amendment is adopted.

     SEC. 407. EMPLOYEE RETENTION CREDIT ALLOWED WITH RESPECT TO 
                   EMPLOYMENT OF DOMESTIC WORKERS.

       (a) In General.--Section 2301(c)(2) of the CARES Act is 
     amended by adding at the end the following new subparagraph:
       ``(D) Employers of domestic workers.--In the case of an 
     employer with one or more employees who perform domestic 
     service (within the meaning of section 3121(a)(7) of such 
     Code) in the private home of such employer, with respect to 
     such employees--
       ``(i) subparagraph (A) shall be applied--

       ``(I) by substituting `employing an employee who performs 
     domestic service in the

[[Page H3912]]

     private home of such employer' for `carrying on a trade or 
     business' in clause (i) thereof, and
       ``(II) by substituting `such employment' for `the operation 
     of the trade or business' in clause (ii)(I) thereof,

       ``(ii) subclause (II) of subparagraph (A)(ii) shall not 
     apply, and
       ``(iii) such employer shall be treated as a large 
     employer.''.
       (b) Denial of Double Benefit.--Section 2301(h)(2) of the 
     CARES Act is amended--
       (1) by striking ``shall not be taken into account for 
     purposes of'' and inserting ``shall not be taken into 
     account--
       ``(A) for purposes of'',
       (2) by striking the period at the end and inserting ``, 
     and'', and
       (3) by adding at the end the following:
       ``(B) if such wages are paid for domestic service described 
     in subsection (c)(2)(E), as employment-related expenses for 
     purposes of section 21 of such Code.
     In the case of any individual who pays wages for domestic 
     service described in subsection (c)(2)(E) and receives a 
     reimbursement for such wages which is excludible from gross 
     income under section 129 of such Code, such wages shall not 
     be treated as qualified wages for purposes of this 
     section.''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect as if included in section 2301 of the CARES 
     Act.

     SEC. 408. CHILD CARE STABILIZATION FUNDS.

       (a) In General.--Section 418(a)(3) of the Social Security 
     Act (42 U.S.C. 618(a)(3)) is amended by striking 
     ``$2,917,000,000 for each of fiscal years 2017 and 2018'' and 
     inserting ``$10,000,000,000 for each of fiscal years 2020 
     through 2024''.
       (b) Additional Funds Not Subject to State Match 
     Requirement.--With respect to the amounts appropriated in 
     section 418(a)(3) of the Social Security Act in excess of 
     $2,917,000,000 for each of fiscal years 2020 and 2021, 
     section 418(a)(2)(C) of such Act shall be applied and 
     administered with respect to any State that is entitled to 
     receive the entire amount that would be allotted to the State 
     under section 418(a)(2)(B) of such Act for the fiscal year in 
     the absence of this section, as if the Federal medical 
     assistance percentage for the State for the fiscal year were 
     100 percent.

     SEC. 409. FAMILY CARE FOR ESSENTIAL WORKERS.

       (a) Increase in Funding.--The amount specified in 
     subsection (c) of section 2003 of the Social Security Act for 
     purposes of subsections (a) and (b) of such section is deemed 
     to be $2,550,000,000 for fiscal year 2020, of which 
     $850,000,000 shall be obligated by States during calendar 
     year 2020 in accordance with subsection (b) of this section.
       (b) Rules Governing Use of Additional Funds.--
       (1) In general.--Funds are used in accordance with this 
     subsection if--
       (A) the funds are used for--
       (i) child care services for a child of an essential worker; 
     or
       (ii) daytime care services or other adult protective 
     services for an individual who--

       (I) is a dependent, or a member of the household of, an 
     essential worker; and
       (II) requires the services;

       (B) the funds are provided to reimburse an essential worker 
     for the cost of obtaining the services (including child and 
     adult care services obtained on or after the date the 
     Secretary of Health and Human Services declared a public 
     health emergency pursuant to section 319 of the Public Health 
     Service Act on January 31, 2020, entitled ``Determination 
     that a Public Health Emergency Exists Nationwide as the 
     Result of the 2019 Novel Coronavirus''), to a provider of 
     child or adult care services, or to establish a temporary 
     child care facility operated by a State or local government;
       (C) eligibility for the funds or services, and the amount 
     of funds or services provided, is not conditioned on a means 
     test;
       (D) the funds are used in consultation with the lead agency 
     designated pursuant to section 658D(a) of the Child Care and 
     Development Block Grant Act of 1990 by the State involved and 
     subject to the limitations in section 2005 of the Social 
     Security Act, except that, for purposes of this 
     subparagraph--
       (i) paragraphs (3), (5), and (8) of section 2005(a) of such 
     Act shall not apply; and
       (ii)(I) the limitation in section 2005(a)(7) of such Act 
     shall not apply with respect to any standard which the State 
     involved determines would impede the ability of the State to 
     provide emergency temporary care to a child, dependent, or 
     household member referred to in subparagraph (A) of this 
     paragraph if the emergency temporary care would not endanger 
     the health, safety, or development of children who received 
     the care and care would otherwise not be available to support 
     the immediate, short-term family care needs of essential 
     workers; and
       (II) if the State determines that such a standard would be 
     so impeding, the State shall report the determination to the 
     Secretary, including a description of how exempting standards 
     that may impede the ability of the State to provide emergency 
     temporary care did not endanger the health, safety, or 
     development of children who received emergency temporary 
     care, separately from the annual report to the Secretary by 
     the State;
       (E) the funds are used to supplement, not supplant, State 
     general revenue funds for child care assistance; and
       (F) the funds are not used for child care costs that are--
       (i) covered by funds provided under the Head Start Act, a 
     preschool development grant under section 9121 of the Every 
     Student Succeeds Act (42 U.S.C. 9831 note), the Child Care 
     and Development Block Grant Act of 1990, section 418 of the 
     Social Security Act, or another federally funded dependent 
     care program; or
       (ii) reimbursable by the Federal Emergency Management 
     Agency.
       (2) Essential worker defined.--In paragraph (1), the term 
     ``essential worker'' means--
       (A) a health sector employee;
       (B) an emergency response worker;
       (C) a child care worker;
       (D) a sanitation worker;
       (E) a worker at a business which a State or local 
     government official has determined must remain open to serve 
     the public during the emergency referred to in paragraph 
     (1)(B); and
       (F) any other worker who cannot telework, and whom the 
     State deems to be essential during the emergency referred to 
     in paragraph (1)(B).

     SEC. 410. INFRASTRUCTURE GRANTS TO IMPROVE CHILD CARE SAFETY.

       (a) In General.--Part A of title IV of the Social Security 
     Act (42 U.S.C. 601 et seq.) is amended by inserting after 
     section 418 the following:

     ``SEC. 418A. INFRASTRUCTURE GRANTS TO IMPROVE CHILD CARE 
                   SAFETY.

       ``(a) Short Title.--This section may be cited as the 
     `Infrastructure Grants To Improve Child Care Safety Act of 
     2020'.
       ``(b) Needs Assessments.--
       ``(1) Immediate needs assessment.--
       ``(A) In general.--The Secretary shall conduct an immediate 
     needs assessment of the condition of child care facilities 
     throughout the United States (with priority given to child 
     care facilities that receive Federal funds), that--
       ``(i) determines the extent to which the COVID-19 pandemic 
     has created immediate infrastructure needs, including 
     infrastructure-related health and safety needs, which must be 
     addressed for child care facilities to operate in compliance 
     with public health guidelines;
       ``(ii) considers the effects of the pandemic on a variety 
     of child care centers, including home-based centers; and
       ``(iii) considers how the pandemic has impacted specific 
     metrics, such as--

       ``(I) capacity;
       ``(II) investments in infrastructure changes;
       ``(III) the types of infrastructure changes centers need to 
     implement and their associated costs;
       ``(IV) the price of tuition; and
       ``(V) any changes or anticipated changes in the number and 
     demographic of children attending.

       ``(B) Timing.--The immediate needs assessment should occur 
     simultaneously with the first grant-making cycle under 
     subsection (c).
       ``(C) Report.--Not later than 1 year after the date of the 
     enactment of this section, the Secretary shall submit to the 
     Congress a report containing the result of the needs 
     assessment conducted under subparagraph (A), and make the 
     assessment publicly available.
       ``(2) Long-term needs assessment.--
       ``(A) In general.--The Secretary shall conduct a long-term 
     assessment of the condition of child care facilities 
     throughout the United States (with priority given to child 
     care facilities that receive Federal funds). The assessment 
     may be conducted through representative random sampling.
       ``(B) Report.--Not later than 4 years after the date of the 
     enactment of this section, the Secretary shall submit to the 
     Congress a report containing the results of the needs 
     assessment conducted under subparagraph (A), and make the 
     assessment publicly available.
       ``(c) Child Care Facilities Grants.--
       ``(1) Grants to states.--
       ``(A) In general.--The Secretary may award grants to States 
     for the purpose of acquiring, constructing, renovating, or 
     improving child care facilities, including adapting, 
     reconfiguring, or expanding facilities to respond to the 
     COVID-19 pandemic.
       ``(B) Prioritized facilities.--The Secretary may not award 
     a grant to a State under subparagraph (A) unless the State 
     involved agrees, with respect to the use of grant funds, to 
     prioritize--
       ``(i) child care facilities primarily serving low-income 
     populations;
       ``(ii) child care facilities primarily serving children who 
     have not attained the age of 5 years;
       ``(iii) child care facilities that closed during the COVID-
     19 pandemic and are unable to open without making 
     modifications to the facility that would otherwise be 
     required to ensure the health and safety of children and 
     staff; and
       ``(iv) child care facilities that serve the children of 
     parents classified as essential workers during the COVID-19 
     pandemic.
       ``(C) Duration of grants.--A grant under this subsection 
     shall be awarded for a period of not more than 5 years.
       ``(D) Application.--To seek a grant under this subsection, 
     a State shall submit to the Secretary an application at such 
     time, in such manner, and containing such information as the 
     Secretary may require, which information shall--
       ``(i) be disaggregated as the Secretary may require; and

[[Page H3913]]

       ``(ii) include a plan to use a portion of the grant funds 
     to report back to the Secretary on the impact of using the 
     grant funds to improve child care facilities.
       ``(E) Priority.--In selecting States for grants under this 
     subsection, the Secretary shall prioritize States that--
       ``(i) plan to improve center-based and home-based child 
     care programs, which may include a combination of child care 
     and early Head Start or Head Start programs;
       ``(ii) aim to meet specific needs across urban, suburban, 
     or rural areas as determined by the State; and
       ``(iii) show evidence of collaboration with--

       ``(I) local government officials;
       ``(II) other State agencies;
       ``(III) nongovernmental organizations, such as--

       ``(aa) organizations within the philanthropic community;
       ``(bb) certified community development financial 
     institutions as defined in section 103 of the Community 
     Development Banking and Financial Institutions Act of 1994 
     (12 U.S.C. 4702) that have been certified by the Community 
     Development Financial Institutions Fund (12 U.S.C. 4703); and
       ``(cc) organizations that have demonstrated experience in--
       ``(AA) providing technical or financial assistance for the 
     acquisition, construction, renovation, or improvement of 
     child care facilities;
       ``(BB) providing technical, financial, or managerial 
     assistance to child care providers; and
       ``(CC) securing private sources of capital financing for 
     child care facilities or other low-income community 
     development projects; and

       ``(IV) local community organizations, such as--

       ``(aa) child care providers;
       ``(bb) community care agencies;
       ``(cc) resource and referral agencies; and
       ``(dd) unions.
       ``(F) Consideration.--In selecting States for grants under 
     this subsection, the Secretary shall consider--
       ``(i) whether the applicant--

       ``(I) has or is developing a plan to address child care 
     facility needs; and
       ``(II) demonstrates the capacity to execute such a plan; 
     and

       ``(ii) after the date the report required by subsection 
     (b)(1)(C) is submitted to the Congress, the needs of the 
     applicants based on the results of the assessment.
       ``(G) Diversity of awards.--In awarding grants under this 
     section, the Secretary shall give equal consideration to 
     States with varying capacities under subparagraph (F).
       ``(H) Matching requirement.--
       ``(i) In general.--As a condition for the receipt of a 
     grant under subparagraph (A), a State that is not an Indian 
     tribe shall agree to make available (directly or through 
     donations from public or private entities) contributions with 
     respect to the cost of the activities to be carried out 
     pursuant to subparagraph (A), which may be provided in cash 
     or in kind, in an amount equal to 10 percent of the funds 
     provided through the grant.
       ``(ii) Determination of amount contributed.--Contributions 
     required by clause (i) may include--

       ``(I) amounts provided by the Federal Government, or 
     services assisted or subsidized to any significant extent by 
     the Federal Government; or
       ``(II) philanthropic or private-sector funds.

       ``(I) Report.--Not later than 6 months after the last day 
     of the grant period, a State receiving a grant under this 
     paragraph shall submit a report to the Secretary as described 
     in subparagraph (D)--
       ``(i) to determine the effects of the grant in 
     constructing, renovating, or improving child care facilities, 
     including any changes in response to the COVID-19 pandemic 
     and any effects on access to and quality of child care; and
       ``(ii) to provide such other information as the Secretary 
     may require.
       ``(J) Amount limit.--The annual amount of a grant under 
     this paragraph may not exceed $35,000,000.
       ``(2) Grants to intermediary organizations.--
       ``(A) In general.--The Secretary may award grants to 
     intermediary organizations, such as certified community 
     development financial institutions, tribal organizations, or 
     other organizations with demonstrated experience in child 
     care facilities financing, for the purpose of providing 
     technical assistance, capacity building, and financial 
     products to develop or finance child care facilities.
       ``(B) Application.--A grant under this paragraph may be 
     made only to intermediary organizations that submit to the 
     Secretary an application at such time, in such manner, and 
     containing such information as the Secretary may require.
       ``(C) Priority.--In selecting intermediary organizations 
     for grants under this subsection, the Secretary shall 
     prioritize intermediary organizations that--
       ``(i) demonstrate experience in child care facility 
     financing or related community facility financing;
       ``(ii) demonstrate the capacity to assist States and local 
     governments in developing child care facilities and programs;
       ``(iii) demonstrate the ability to leverage grant funding 
     to support financing tools to build the capacity of child 
     care providers, such as through credit enhancements;
       ``(iv) propose to meet a diversity of needs across States 
     and across urban, suburban, and rural areas at varying types 
     of center-based, home-based, and other child care settings, 
     including early care programs located in freestanding 
     buildings or in mixed-use properties; and
       ``(v) propose to focus on child care facilities primarily 
     serving low-income populations and children who have not 
     attained the age of 5 years.
       ``(D) Amount limit.--The amount of a grant under this 
     paragraph may not exceed $10,000,000.
       ``(3) Report.--Not later than the end of fiscal year 2024, 
     the Secretary shall submit to the Congress a report on the 
     effects of the grants provided under this subsection, and 
     make the report publically accessible.
       ``(d) Limitations on Authorization of Appropriations.--
       ``(1) In general.--To carry out this section, there is 
     authorized to be appropriated $10,000,000,000 for fiscal year 
     2020, which shall remain available through fiscal year 2024.
       ``(2) Reservations of funds.--
       ``(A) Indian tribes.--The Secretary shall reserve 3 percent 
     of the total amount made available to carry out this section, 
     for payments to Indian tribes.
       ``(B) Territories.--The Secretary shall reserve 3 percent 
     of the total amount made available to carry out this section, 
     for payments to territories.
       ``(3) Grants for intermediary organizations.--Not less than 
     10 percent and not more than 15 percent of the total amount 
     made available to carry out this section may be used to carry 
     out subsection (c)(2).
       ``(4) Limitation on use of funds for needs assessments.--
     Not more than $5,000,000 of the amounts made available to 
     carry out this section may be used to carry out subsection 
     (b).
       ``(e) Definition of State.--In this section, the term 
     `State' has the meaning provided in section 419, except that 
     it includes the Commonwealth of the Northern Mariana Islands 
     and any Indian tribe.''.
       (b) Exemption of Territory Grants From Limitation on Total 
     Payments to the Territories.--Section 1108(a)(2) of such Act 
     (42 U.S.C. 1308(a)(2)) is amended by inserting ``418A(c),'' 
     after ``413(f),''.

  The SPEAKER pro tempore. The bill shall be debatable for 1 hour, 
equally divided among and controlled by the chair and ranking minority 
member of the Committee on Appropriations and the chair and ranking 
minority member of the Committee on Ways and Means.
  The gentlewoman from New York (Mrs. Lowey), the gentlewoman from 
Texas (Ms. Granger), the gentleman from Massachusetts (Mr. Neal), and 
the gentleman from Texas (Mr. Brady) each will control 15 minutes.
  The Chair recognizes the gentlewoman from New York.


                             General Leave

  Mrs. LOWEY. Madam Speaker, I ask unanimous consent that all Members 
have 5 legislative days in which to revise and extend their remarks and 
include extraneous material on the measure under consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentlewoman from New York?
  There was no objection.
  Mrs. LOWEY. Madam Speaker, I yield myself such time as I may consume.
  Madam Speaker, I am pleased to offer H.R. 7327, the Child Care for 
Economic Recovery Act, which I introduced with our exceptional Labor, 
Health and Human Services, Education, and Related Agencies Subcommittee 
chairwoman, Rosa DeLauro; our esteemed Appropriations Committee 
colleague, Congresswoman Clark; and our Ways and Means colleagues, 
Chairman Neal, Chairman Davis, and Congresswoman Sanchez.
  It is no secret, with quality childcare, children enter kindergarten 
ready to learn; hardworking families have better job security, knowing 
their children are healthy and safe; and our communities thrive.
  But even before COVID-19, millions of hardworking families, 
disproportionately families of color, struggled to find and afford 
quality care that matched their work hours and ZIP Codes.
  At the height of the pandemic, more than half of childcare 
providers--many of them women, minority-owned small businesses 
operating on razor-thin margins--closed their doors. We risk losing 
more permanently.
  Every single industry counts on childcare. In order to save our 
economy, we need to save childcare.

                              {time}  1245

  The Child Care for Economic Recovery Act would:
  More than triple mandatory funds for the childcare entitlement to 
States;

[[Page H3914]]

  Invest $10 billion in new infrastructure grants so providers have the 
resources to address hazardous conditions like broken heaters, mold, 
and lead paint, as well as necessary modifications to protect our 
children and caretakers from the risk of coronavirus;
  Reimburse child and dependent care costs incurred by essential 
workers who have sacrificed so much to keep us safe;
  Make the child and dependent care tax credit fully refundable for the 
first time; keep the lights on and doors open with a new tax credit for 
childcare providers to help cover costs for rent, mortgages, and 
utilities; and
  Recognize childcare workers as essential.
  What is good for our babies is good for our budget. With this bill, 
we can do what is good for our babies and the budget.
  Madam Speaker, I urge support, and I reserve the balance of my time.
  Ms. GRANGER. Madam Speaker, I yield myself such time as I may 
consume.
  I rise in opposition to H.R. 7327.
  American parents want and need reliable and safe childcare options 
for their children while they are at work. Access to childcare is 
especially important for those on the front lines addressing the 
coronavirus. Providers face many new challenges during this pandemic as 
they seek to understand new regulations and provide a healthy 
environment for the children in their care.
  Unfortunately, instead of helping American families and childcare 
providers, this bill misses the mark. The bill includes an increase of 
more than $7 billion in childcare funds, even though we know the CARES 
Act funding still has not been made to some providers who need it.
  There are also no safeguards to accompany the changes that are made 
to the child and dependent care tax credit. We saw with the rollout of 
the Paycheck Protection Program just how important it is to ensure 
programs are targeted and tailored to help those who need it most.
  Finally, programs for children have had a long history of bipartisan 
support, so I am disappointed to see that end today. We need to take a 
step back and ensure that any bill we pass addresses the problem 
without creating more bureaucratic red tape for the childcare industry.
  We must support parents and childcare providers so that they can get 
our economy up and running again. Instead of passing partisan bills 
made behind closed doors, we should be working together with the 
administration on a proposal that can be signed into law.
  Madam Speaker, I reserve the balance of my time.
  Mrs. LOWEY. Madam Speaker, I yield 2 minutes to the distinguished 
gentlewoman from New Mexico (Ms. Haaland).
  Ms. HAALAND. Madam Speaker, childcare is a vital part of economic 
recovery.
  I know what it is like to struggle to make ends meet as a parent. I 
raised my daughter, Somah, on my own. And as a single mother working my 
way through law school, it was very hard to find childcare. In fact, I 
could never afford childcare.
  When she was 2, I found a preschool where I could volunteer in 
exchange for lower tuition so that she would have a place to learn 
while I worked. It was helpful and shows just how much New Mexicans are 
willing to support each other. But that should not be the reality for 
parents and kids across the country.
  During the pandemic, our State has helped childcare providers stay 
open by paying licensed providers a premium, but many of them still had 
to lay off employees because fewer children were showing up.
  As we look to a future when more parents get back to working outside 
their home, the childcare industry needs Federal support to safely 
adapt to the new normal and welcome families and employees back. That 
is why I am supporting the Child Care for Economic Recovery Act.
  This bill funds upgrades in childcare centers that are needed to meet 
new health and safety measures for the pandemic; it provides refundable 
tax credits for parents to return to their jobs; and, most importantly, 
it ensures a satisfactory, affordable, and guaranteed future for the 
childcare industry.
  Madam Speaker, by investing in the childcare industry, we invest in 
our economic future. I urge my colleagues to vote ``yes'' on this bill.
  Ms. GRANGER. Madam Speaker, I reserve the balance of my time.
  Mrs. LOWEY. Madam Speaker, I yield 2 minutes to the gentleman from 
Massachusetts (Mr. Kennedy).
  Mr. KENNEDY. Madam Speaker, I want to thank Chairwoman Lowey for her 
leadership on this important piece of legislation.
  Madam Speaker, already in this country, the skyrocketing cost of 
childcare was solidifying deep economic and racial inequities that have 
plagued us for decades.
  Already, many childcare workers were living in poverty because 
astronomical tuition rates are not enough to pay teachers the salary 
that they deserve.
  Already, working moms and dads pause promising careers because their 
wages didn't match the cost of childcare.
  Already, inability to find childcare locked many parents out of the 
workforce altogether.
  And already, children were denied access to high-quality early 
learning programs because of a broken childcare system.
  Then COVID-19 completely obliterated a faulty system for parents, for 
childcare providers, for educators, and for children.
  Providers are going out of business completely, which will make it 
even harder for parents to find the childcare that they need. Costs 
will skyrocket as class sizes shrink. State budgets that are already 
stretched thin will undoubtedly decide childcare is 
dispensable, despite big talk about how essential it is to our economic 
recovery.

  Madam Speaker, we will look back at this moment and regret that we 
are not doing more because, ultimately, this decision will leave 
families with young children behind. This is a decision to hollow out 
an entire generation of parents' employment stability and economic 
opportunity.
  We have a decision as to whether to widen the achievement gap, 
because our children will not be going to preschool programs that set 
them up to thrive over the long term. It is a decision to perpetuate 
systemic racism, because it is Black and Latinx women who are suffering 
the most from our failure to act decisively.
  Madam Speaker, we need to pass this bill, and then we need universal 
childcare.
  I want to thank the chair for her leadership.
  Ms. GRANGER. Madam Speaker, I yield back the balance of my time.
  Mrs. LOWEY. Madam Speaker, I yield myself the balance of my time.
  Madam Speaker, I am enthusiastically supporting this bill. Childcare 
is essential for every woman who has ever raised children with the 
struggling days that she manages to work and take care of the children, 
so I am a very strong supporter of this bill.
  Madam Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore. The time of the Committee on Appropriations 
has expired.
  The gentleman from Massachusetts (Mr. Neal) and the gentleman from 
New York (Mr. Reed) each will control 15 minutes.
  The Chair recognizes the gentleman from Massachusetts.
  Mr. NEAL. Madam Speaker, I yield myself such time as I may consume.
  Madam Speaker, we are considering H.R. 7327, the Child Care for 
Economic Recovery Act, which I introduced with my friend and colleague 
Chairwoman Lowey, as well as Representatives Davis, Clark, DeLauro, and 
Sanchez.
  This legislation is particularly important as our country continues 
to face a national emergency. All around America, our constituents, are 
struggling to cope with the consequences of the pandemic, consequences 
made worse because of the policies of this current administration.
  People have lost loved ones and livelihoods. Many faced obstacles to 
working: pandemic restrictions and health conditions that make them 
vulnerable to COVID and, for millions of families, a lack of reasonable 
childcare options.
  Today, we have the opportunity to help Americans overcome one of the 
hurdles to work. By supporting meaningful childcare relief, we can go a 
long way.

[[Page H3915]]

  Even before the onset of the coronavirus pandemic, our Nation's 
childcare system was strained. Millions of families had trouble finding 
quality dependent care, and when they did manage to locate it, they 
often discovered long waiting lists and out-of-reach prices.
  As it has with so many other preexisting challenges, the pandemic has 
greatly intensified the stress on our childcare system. Now, daycare 
facilities are closing.
  In April, the National Association for the Education of Young 
Children conducted a survey of more than 5,000 providers and learned 
that nearly half had completely closed. The Center for American 
Progress estimates that, without Federal support, the pandemic could 
result in the loss of 4.5 million childcare slots, which is almost half 
the national capacity.
  Last week, I spoke with a group of working mothers. One told me that 
she fears we are at risk of losing a generation of working parents. 
Others emphasized how terrifying their situations are and how they lack 
choices that are needed to continue their careers and protect their 
children. Their words echo what we have heard from constituents all 
over this country.
  Today's bill tackles these problems through a combination of tax 
relief for parents and childcare providers, grants to States, and 
support for essential workers and their childcare needs.
  Specifically, it will double the child and dependent care tax credit 
and, for the first time, make it fully refundable so that low-income 
parents can access it like everyone else. It also establishes a 
refundable tax credit to help childcare providers cover their fixed 
costs.
  It will help parents carry over their dependent care flexible 
spending account contributions to next year and expand the employee 
retention tax credit, which is so important to help employers of 
domestic workers retain those employees.
  This bill triples the guaranteed Federal childcare funding from $2.9 
billion to $10 billion a year for the next 5 years. It suspends State 
match requirements and will also help more low- and middle-income 
families afford care.
  In sum, I want to say to the parents of this country: We have heard 
you loudly and clearly. This childcare crisis is untenable, and it is 
pushing many of you to the breaking point. Nothing cuts deeper than 
worry over kids' safety and well-being, and the choices you face are 
simply too hard. You need and deserve help accessing safe and 
affordable care for your kids, and your ability to obtain it is an 
essential precondition of helping the economy move forward and helping 
it to grow in the future.
  This bill provides unprecedented Federal support for childcare 
because we are all in this together, and we have got your back.
  Madam Speaker, I urge our colleagues to support this important 
legislation, and I reserve the balance of my time.

                              {time}  1300

  Mr. REED. Madam Speaker, I yield myself such time as I may consume.
  Madam Speaker, we agree. Families need access to childcare. It is key 
to making America's recovery stronger. Childcare is an economic, 
education, and public health issue that demands our full attention, 
particularly now that millions of Americans want to return to work.
  Unfortunately, this crisis has hit childcare providers across the 
country especially hard. Many are facing an acute set of financial 
challenges. We must address this problem in a bipartisan manner if we 
are to ensure our Nation's children and the working families that 
support them are not left behind during this crisis.
  Unfortunately, my colleagues on the other side of the aisle today 
have decided to throw bipartisanship out the window, knowing that by 
doing so they are dooming their own legislation. They have once again 
shut us out of the process and crafted a bill that is out of touch with 
America's needs. This is no more than a copy-paste of various 
Democratic childcare proposals superficially edited to link to the 
pandemic.
  This bill contains six childcare tax provisions that, combined, would 
cost more than $100 billion. Simply throwing as much money as you can 
at the problem with no thought into the actual policy itself won't 
work. These provisions haven't been through our regular order in the 
committee of jurisdiction. This package has not been the subject of a 
single committee hearing, let alone, a committee markup.
  It is abundantly clear, Democrats were so eager to achieve a 
messaging victory, they felt they could skip the whole policymaking 
process that is fundamental to how Congress is supposed to work. We 
have been down this road before. In multiple States, the additional 
childcare funding we have already provided through the CARES Act still 
has not made its way down to childcare providers on the ground.
  In my home State of New York, one of my constituents, Beth Starks, 
testified in front of the New York State Assembly on childcare issues. 
She highlighted that of the $164.6 million in Childcare Development 
Block Grants for New York State, less than half have gone out to the 
communities and providers who needed it yesterday.
  Her testimony also underscores the negative impact State leaders, 
like our Governor, have had by withholding Federal grants to families 
and providers.
  Madam Speaker, I include in the Record a copy of her testimony.

Testimony of Beth Starks, Founder and Executive Director of Chautauqua 
                         Lake Child Care Center

Before The NYS Assembly, Standing Committee on Small Business, Standing 
    Committee on Ways and Means, Standing Committee on Agriculture, 
 Standing Committee on Banks, Office of State-Federal Relations, Task 
                 Force on Food, Farm & Nutrition Policy

       Good morning! Thank you for inviting me to testify today. I 
     am Beth Starks, the founder and Executive Director of 
     Chautauqua Lake Child Care Center.
       I am a third-generation Early Childhood Educator and have 
     experience in everything from infant rooms all the way up 
     through higher education. I am proud to serve on both the 
     Governor's Early Childhood Advisory Council and the Child 
     Care Availability Task Force. I come to you today to speak 
     about child care as a small business. Below, in my written 
     testimony, you will find links to a lot of statistics and 
     additional information on the topics that I will be 
     discussing today.
       I know that time is of the essence and I am making an 
     appeal to all of you. I come to you as the founder of a non-
     profit child care center and a supporter of public education. 
     I come to you as a leader, a public servant and a voice for 
     children and families. Other small businesses, and families 
     need your help now by supporting childcare providers. Our 
     small businesses are especially strained right now when it 
     comes to their workforce. Workers need child care to do their 
     jobs. I implore you to ensure more decisive steps are taken 
     in NYS to assist families in paying for child care and to 
     safeguard the safety and health of child care providers and 
     the families they serve. We need you to ensure that New 
     York's child care providers are ready and able to play their 
     vital role in restarting the economy as we emerge from this 
     pandemic. In the past months, I have listened to our Governor 
     and to many other leaders talk about the reality of this 
     situation. We know this is a situation like no other, and 
     there was nothing we could have planned for. We are building 
     the plane as we fly it and we have true budgetary 
     constraints. I do understand that NYS has had the most cases 
     and the most deaths. The health and medical crisis and the 
     medical decisions needed to come first. I understand that the 
     decisions involving child care needed to come a little bit 
     later. Yet child care providers are essential and have been 
     on the front-line providing care for children of essential 
     workers so that they can do their jobs--as nurses, doctors, 
     law enforcement, and so on. Child care providers have allowed 
     essential workers to work every day knowing that their 
     children are healthy, safe and happy. I come to you today 
     frustrated, heartbroken, sad, exhausted, scared, discouraged 
     and so close to giving up. I am frustrated at the lack of 
     support, the lack of supplies and the lack of financial 
     resources. I am heartbroken. Heartbroken for the child care 
     facilities that have already closed, most never to reopen. I 
     am heartbroken for the mom of the 9-week-old who just started 
     in my care on Good Friday as she had to return to work as an 
     essential worker. I'm sad for the staff that I have lost, for 
     the parents crying in my office because they can't afford 
     child care. I am scared for my business of 14 years that I am 
     trying to keep afloat and I am scared for every child care 
     provider and for our industry. I am discouraged at the lack 
     of acknowledgement and awareness of the importance of Early 
     Childhood and the lack of investment in children.
       First of all, I want all of you to understand that child 
     care is a business that supports all

[[Page H3916]]

     other small businesses. We are an essential business that has 
     remained open throughout the COVID-19 emergency. By doing so, 
     we have allowed all other small businesses (as well as all 
     other industries) to remain open and now to re-open. So, all 
     of your medical providers, restaurant workers, hospital staff 
     and even farm workers have child care (& workers) thanks to 
     our centers. As mentioned by our previous speaker, a farm 
     needs workers in order to operate, there are child care 
     centers that specifically serve migrant workers. Child care 
     is an industry that is different from other small businesses 
     because we enable other small businesses to operate.
       I chose to begin my verbal testimony by telling a few 
     stories. The things that I told included: why I started my 
     child care facility, the problems that child care had pre-
     COVID and what we've gone through during this COVID-19 
     Pandemic. I founded my center as a non-profit 14 years ago 
     while I was working at SUNY Fredonia in the Education 
     Department. While I was there, I had my first son (who just 
     turned 16) and could not find child care for him. I brought 
     him with me to Fredonia every day and I found an incredible 
     in-home child care provider for him. Soon, I decided to stop 
     working at the college and became a licensed in-home child 
     care provider myself. In NYS, an in-home licensed day care 
     facility is also a small business and there are a lot of them 
     in WNY and across the state. After having my in-home facility 
     for two years, realizing the need for child care in Mayville 
     was so great, I then became incorporated and opened my 
     center. Chautauqua Lake Child Care Center (CLCCC) provides 
     care and education for over 100 children ages 6 weeks to 12 
     years. CLCCC is a non-profit child care center leasing space 
     inside Chautauqua Lake Central School. The partnership with 
     the public school allows families to drop off & pick up their 
     children all in one place. We provide full time care, part 
     time care, UPK, before school and after school programming as 
     well as a full day summer camp for school aged children. We 
     also employ 11 full time staff and 10-15 part time staff, 
     depending on the time of year.
       I've also been a part of a lot of initiatives in our County 
     and across NYS. I serve on our Education Coalition here in 
     Chautauqua County where we focus on bringing together 
     educators & industries to meet the needs of the County. I 
     lead the K-readiness subgroup where we focus on young 
     children specifically. Our Education Coalition has had a lot 
     of efforts county-wide to try to support child care. We 
     started an initiative in the City of Dunkirk, as there are no 
     licensed child care centers in the City of Dunkirk. 
     Initially, Mayor Willie Rosas called together a Business 
     Roundtable, focused on child care. It was his most well 
     attended roundtable discussion, which demonstrates the need 
     for child care in the area. Our County Executive at the time, 
     George Borrello, now a NYS Senator, made child care a county-
     wide priority. He recognized how important child care is as 
     an industry and how interconnected it is to businesses and 
     economic development. Last year, then-County Executive 
     Borrello (in collaboration with the City of Dunkirk, private 
     sector business, the County Chamber, and the County Planning 
     office and also with the help and support of Assemblyman 
     Andrew Goodell) was able to apply for some funding through 
     the Governor's Workforce Development Initiative/Economic 
     Development Council to work on obtaining additional funding 
     for child care. Unfortunately, we were unsuccessful in 
     obtaining funding, even though it was greatly needed. My 
     point is that child care was in a crisis situation here, 
     preventing people from going to work, pre-COVID. We are in 
     what's called a child care desert because there isn't enough 
     child care here in Chautauqua County (or in much of NYS). 
     According to the Center for American Progress, 64 percent of 
     New Yorkers lived in a child care desert (before the 
     Pandemic), which means that there are more than 50 children 
     under the age of 5 in a census tract that contains either no 
     child care providers or so few options that there are more 
     than three times as many children as licensed child care 
     slots.
       The past 3 months, the situation has gotten much worse. 
     Over 50% of my colleagues in Chautauqua County have closed 
     their doors. Nationally, it is estimated that about \1/2\ of 
     them will never open again. We cannot re-open our county or 
     NY without child care because there is nowhere for children 
     to go and that includes children from infants all the way up 
     through the teenage years.
       We're an industry that needs financial support. My 
     colleagues will tell you that they stayed open during COVID 
     because it was what was right for children and families. I 
     will tell you that we all made poor business decisions 
     because we operated our businesses by leading with our 
     hearts, instead of making financially-based decisions. We are 
     all fulfilling our mission in serving children and families. 
     We remained open serving on the front lines, but every single 
     day we are open we continue to lose money and there is very 
     little support. I was fortunate enough to be able to get the 
     PPP (Paycheck Protection Plan) and I will tell you my story 
     in being able to do so. I had to find the only lender in 
     Chautauqua County that was able to allow me to apply for a 
     PPP loan; there was only one. I searched all weekend to find 
     the lender and it was KeyBank. The manager let me call her on 
     a Sunday and come to meet with her first thing on a Monday 
     morning to open an account with her. None of the other 
     lenders would let me apply and/or open an account with them. 
     Once I was able to open an account, we were able to apply for 
     the PPP and were thankfully approved. If you look at child 
     care centers statewide, I was told that only 10% received the 
     PPP, and that's just for the centers. None of the in-home 
     providers were eligible because they are sole proprietors. 
     So, the PPP money has only helped a few of us. The EIDL 
     (Economic Injury Disaster Loan) money I was able to apply 
     for, but I was denied. I don't know the rationale behind it, 
     but we just received the email that told us we were not 
     eligible for that funding. As far as federal funding, there 
     was CARES Act money that was set aside for child care 
     federally and we were really excited because we were told we 
     would receive $164.6 million in NYS specifically for child 
     care, but we have yet to receive that funding. Of that $164.6 
     million in CARES funding, only $30 million was allocated, $20 
     million was designated for scholarships for families (the 
     scholarship only assists families making up to 300% of the 
     poverty level and luckily in Chautauqua County we were 
     already serving that population. So, very few families here 
     were able to take advantage of this money.) and $8 million 
     for supplies. We are so thankful for the supplies, which just 
     came this past Saturday. Beyond that there has been no help 
     directly to child care facilities. The biggest need is purely 
     financial. We need working capital. Most of the remaining 
     providers in Chautauqua County literally have weeks left 
     until they too close their doors.
       We cannot look at supporting childcare as a ``subsidy''. It 
     is truly an investment in economic development and 
     infrastructure. We cannot rebuild our economy without an 
     investment in something as critical as childcare.
       In closing, I will tell you that there are also bright 
     spots. In the beginning, I spoke about feeling frustrated, 
     heartbroken, exhausted, scared, discouraged and so close to 
     giving up. Well, I also come to you energized, inspired, 
     hopeful and encouraged and determined to never to give up. I 
     am energized by my insightful colleagues, in my community, 
     across the state and across the nation. I am energized by my 
     staff who are incredible and dedicated and selfless. I am 
     energized by my students who are the future educators. I am 
     inspired by my community coming together in a way that it 
     never has and bridging divides. I am hopeful for our future 
     and a chance to fix all of this. I am encouraged by the hard-
     working families, the families struggling to go to work every 
     day to provide the best opportunities for their children. I 
     am encouraged by the child I sat with yesterday talking about 
     the people he loves and I am encouraged with the knowledge 
     that he is healthy, happy and safe in our care.
       This issue to me is not political. It is very much 
     bipartisan and I believe that we have to all come together to 
     support children and families. In doing so, we support our 
     economic infrastructure and the future of our state. If we 
     aren't making decisions based on what is best for our 
     youngest citizens, then we are doing a disservice to our 
     entire population.
       So, I offer to you my assistance as part of the solution. I 
     trust your leadership. I trust your judgement. Families and 
     providers need to be heard. They need your support and they 
     need it now. I recognize the need for funding and the CARES 
     Act allows emergency federal funds to be used to provide 
     child care to the essential worker keeping us safe and to 
     every other worker trying to go back to work. We need to 
     follow the lead of many other states around the country and 
     use that funding immediately to assist families and 
     providers. We need additional funding for child care in the 
     next round of CARES relief from the federal government. There 
     are also so many other sources of funding that could be used 
     for child care in our state. We need to do innovative things 
     like use FEMA dollars, community development block grant 
     funds, and economic development money to invest in child 
     care. We have to try to find other funding sources and make 
     NYS the leader in early childhood education during this time 
     and in the future.
       I will always believe every challenge is an opportunity and 
     we have the opportunity now to do the right thing for our 
     current workforce and for our state's youngest citizens, our 
     future.
       Thank you for your time.

  Mr. REED. Madam Speaker, up until now, Republicans and Democrats have 
consistently worked together to provide additional support for 
childcare. Again, this is an issue we fundamentally all agree on.
  On the Committee on Ways and Means, we have demonstrated time and 
time again our commitment to improving access to high quality 
childcare. That is why we are disappointed today. Today's vote is a 
wasted opportunity.
  I started today by saying we all care deeply about childcare. As 
COVID continues to disrupt American life, that focus has only grown. As 
co-chair of the Problem Solvers Caucus, I can tell you we are committed 
to reaching across the aisle and actively looking for issues where we 
can come together to find common ground.
  Leader McCarthy has further made clear his support for prioritizing 
childcare as part of COVID relief and more than 40 Republican Members, 
including myself, echoed that support in a letter to leadership.

[[Page H3917]]

  In addition, Republicans have introduced a number of bills that 
include smart provisions, such as the bills introduced by my 
colleagues, Representative Walorski of Indiana and Mr. Wenstrup of 
Ohio.
  Earlier this week, we led the introduction of a bill called the Back 
to Work Child Care Grants Act of 2020 to support working families, 
advance our Nation's economic recovery, and help those parents who want 
to go back to work. The bill provides a framework for childcare 
providers to access the resources they need to reopen and stay open. We 
are proud that we were able to make this bill bipartisan because we 
care about getting results, not headlines.
  Thanks to the leadership of folks like Senator Ernst and Senator 
Alexander in the U.S. Senate, this proposal has a real chance of moving 
forward.
  Clearly, there is some common ground and shared goals among us, but 
Democrats have skipped regular order and any semblance of meaningful 
bipartisan discussion and compromise. There is an important role for 
Congress to play in alleviating the economic stress COVID has placed on 
American families. To the reasonable Members of my colleagues across 
the aisle, come work with us. Our door is always open. Until you do, 
Congress will continue to waste these good opportunities of good will 
to bring the American people together.
  Madam Speaker, I reserve the balance of my time.
  Mr. NEAL. Madam Speaker, in the spirit of bipartisanship, the Record 
should note that the second to the gentleman's request came from the 
Democratic side.
  Madam Speaker, I yield 1 minute to the gentleman from Illinois (Mr. 
Danny K. Davis), chairman of the Worker and Family Support 
Subcommittee, and original cosponsor of this legislation.
  Mr. DANNY K. DAVIS of Illinois. Madam Speaker, I sincerely believe 
that the best way to evaluate the effectiveness and greatness of a 
society is by how well it treats its old, how well it treats its young, 
and what it does for those who have difficulty caring for themselves.
  Childcare is one of the most essential needs that exists in our 
community. And I have just heard my colleague say $100 billion helps to 
put childcare on the map. I know individuals who work in the childcare 
industry who cannot put their own children in the programs that they 
work for because they earn so little.
  Madam Speaker, if we are to move America as we confront the pandemic, 
as we deal with racism, as we deal with structures that have kept 
disadvantaged people and communities disadvantaged, nothing would do it 
better than making sure that every individual who needs childcare will 
have it available.
  Madam Speaker, events of the past few months have shown the need for 
policies to strengthen child well-being as thousands of youth across 
America marched and demonstrated as they challenged our systems of 
social, educational and economic justice.
  Child care powers both family economic well-being and our national 
economic growth. Prior to the pandemic, federal funding only provided 
child care for one in six eligible children. And parents in communities 
weighed down by poverty and systemic racism experienced a shortage of 
high-quality, affordable child care.
  Today, we face a global pandemic that has disproportionately infected 
and killed people in these same struggling communities, and the child 
care crisis we had before is now much, much worse. Now, parents have 
lost millions of additional child care options, and providers confront 
new costs to keep children and workers safe, risking financial losses 
for businesses already operating on the knife's edge of profitability.
  In Illinois, nearly half of all previously available child care slots 
are at risk of disappearing altogether due to the pandemic, and sixty 
percent of child care programs are fully-closed. In Chicago, we did not 
have much to lose. Pre-pandemic, five out of six Chicago children lived 
in a ``child care desert'' where children outnumbered child care slots 
by 3 to 1, or more.
  The high cost of quality child care disproportionately affects Black 
families because Black children are disproportionately likely to live 
in homes with only working parents, but Black working parents earn 40 
percent less, on average, than white working parents. For workers with 
low wages, work is impossible without child care subsidies, and 
difficult even with assistance. Latinx and Black workers are more 
likely to work nonstandard schedules than their peers, which often 
makes child care harder to find and more expensive. Moreover, people of 
color are disproportionately represented in the child care workforce. 
About 40 percent of the child care workforce are people of color who 
are concentrated in low-level positions with lower credential 
requirements and relatively low pay. The child care workforce alone is 
94% female and 40% persons of color. Latinas--who represent 15% of all 
workers--comprise 21% of child care workers, and Black women represent 
15% of all child care workers. These data demonstrate that protecting 
the child care industry is key to both economic priority and racial 
equity.
  As states lift stay-at-home orders and other economic restrictions, 
more parents are returning to work, if they can. Quality, affordable 
child care is a cornerstone of parents' ability to work and move up the 
economic ladder. I know essential workers who couldn't work because 
they had no one to watch their kids. I know parents who have lost so 
much income that they can't afford child care to work.
  As a Black man living in Chicago, I have grieved at far too many 
funerals for friends lost to COVID-19, and I know far too many parents 
who legitimately fear for their family's health when they return to 
work and their children go back to child care. When I see the 
devastation caused by this pandemic and the barriers to working due to 
child care, I am offended by claims that people will refuse to work 
because of the availability of supplemental unemployment benefits. This 
charge is simplistic, insulting, and refuted by data showing that low-
wage workers stay at work and return to work even when faced with 
unsafe working conditions and inadequate wages.
  As our nation grapples with structural racism, policymakers need to 
enact policies that support workers and address the barriers they face, 
taking care not to penalize communities weighed down by poverty and 
racism. Big challenges call for big solutions. Now is the time for this 
Committee and this Congress to take meaningful action to ensure that 
high-quality child care is available to all who need it.
  The two bills before us today demonstrate Democratic commitment to 
growing our workforce and our economy by investing in families and in 
our child care infrastructure--both the people and the buildings. I am 
extremely proud to co-lead the Child Care for Economic Recovery Act and 
to cosponsor the Child Care is Essential Act. Together, these bills 
parents afford and help businesses provide safe, quality child care.
  In addition to increasing the guaranteed investment in child care via 
the Child Care Entitlement to States funds to states from $2.9 billion 
to $10 billion for the next 5 years, the Child Care for Economic 
Recovery Act helps ensure states can use these funds by waiving the 
requirement that states match the funds for the first two years. The 
bill includes critical investments in child care infrastructure to help 
states and providers adapt, expand, and reconfigure child care 
facilities and infrastructure in response to coronavirus. Further, it 
helps qualified child care facilities weather the pandemic with 
targeted tax benefits to help cover rent, mortgage, and utility costs.
  The bill also includes two bills I have championed to substantially 
help families afford child care. One centers on providing targeted 
support to essential workers who need care for children or adults so 
they can work, and the other modernizes the Child and Dependent Care 
Tax Credit to provide tens of billions of dollars to help working 
family cover child care costs. Specifically, there is an additional 
$850 million in funding for the Social Services Block Grant to help 
essential workers pay for family care. Importantly, states can use the 
funding to support child care for any group of workers they deem 
essential for in-person work, including sanitation and public safety 
workers, grocery store employees and other workers designated by the 
state. Further, the bill makes the full amount of the Child and 
Dependent Care Tax Credit available to more families by raising the 
current phase-out of $15,000 to $120,000, almost triples the maximum 
credit from $1,050 to $3,000 per child, and it ensures that families 
with the greatest need benefit by making the credit fully refundable.
  The Child Care is Essential Act creates a $50 billion Child Care 
Stabilization Fund to help stabilize the child care sector and help 
providers reopen and operate safely. These grants will support 
providers' ability to maintain employee benefits and salaries; follow 
Center for Disease Control and Prevention health and safety guidelines 
in the classroom; train employees on health and safety standards; make 
mortgage, rent, and utility payments; and modify child care services as 
needed as a result of the pandemic.
  Substantively investing in child care is the right thing for our 
economy, the right thing for our children, and the right way to give 
everyone a fair shot in America.

[[Page H3918]]

  

  Mr. REED. Madam Speaker, I yield 1 minute to the gentleman from 
Nebraska (Mr. Smith).
  Mr. SMITH of Nebraska. Madam Speaker, I do have to say that I am 
disappointed and, frankly, saddened to stand here today to point out my 
disappointment that we are debating a bill that I think many would 
consider to be unrealistic and certainly highly unlikely to become 
designated as a solution or even achieved to be a solution to the 
issues we are facing today.
  Madam Speaker, as my colleague from New York already pointed out, no 
Republican input was sought on this--zero. Zilch. And it is 
unfortunate, especially at a time such as this where our country is 
wanting us to come together to form solutions that are effective and 
can positively impact our country.
  We, on the Republican side, stand ready on a bipartisan basis to 
accomplish our goals of safely reopening schools, safely reopening 
childcare centers so that our children can learn, grow, develop, and 
their parents can return to work. We agree. Access to safe, affordable 
childcare is essential to getting Americans back to work and a strong 
economic recovery.
  The SPEAKER pro tempore. The time of the gentleman has expired.
  Mr. REED. Madam Speaker, I yield an additional 15 seconds to the 
gentleman.
  Mr. SMITH of Nebraska. Madam Speaker, the bill we are considering 
today is not a path forward. It is a rehash of partisan ideas. We can 
do better. The American people expect us to do better. Republicans have 
constructive ideas to offer with demonstrated bipartisan support.
  Mr. NEAL. Madam Speaker, I yield 1 minute to the gentleman from Texas 
(Mr. Doggett).
  Mr. DOGGETT. Madam Speaker, childcare is so very neglected--a neglect 
that has been amplified by this pandemic. Without adequate care, 
parents simply cannot go back to work. Always essential for economic 
development, adequately funded, quality childcare is more than daycare, 
more than babysitting. It should play a key role in educating the next 
generation.
  The National Association for the Education of Young Children has 
estimated that without adequate Federal support, over 4 million 
American children will lose their childcare this year.
  In Texas, with Governor Abbott offering inadequate State support, and 
temporarily, but recklessly, suspending facility safety precautions, 
like taking temperatures, the lives of children and their families have 
been endangered with coronavirus infections at more than 1,400 
childcare facilities.
  Our two-pronged legislative approach today cannot undo such 
ineptness, but it does offer much-needed resources for both childcare 
providers and parents in making one of their most important 
investments. This is the first of many steps needed to build an early 
learning system truly worthy of our youngest children.
  Mr. REED. Madam Speaker, I yield 2 minutes to the great gentleman 
from Kansas (Mr. Estes).
  Mr. ESTES. Madam Speaker, I rise today in opposition to H.R. 7237 and 
H.R. 7027.
  As a father of three, I understand how important it is that our 
children are cared for in a nurturing, loving environment. For many 
working parents, that means utilizing quality, affordable daycare for 
all or part of the week. My wife and I utilized daycare for our 
children when they were younger. It provided a beneficial, educational 
experience for them.
  Republicans in the House know that when it comes to childcare, we 
have to get this right and we have to do it together. In that spirit, 
we have been working with our colleagues on the other side of the aisle 
during the past 5 years to pass meaningful legislation, like doubling 
the Childcare and Development Block Grant funding, and including 
support for childcare providers in the CARES Act.
  Yet, now, when our country needs us to put politics aside and focus 
on the actual needs of families, we are debating partisan bills that do 
not go through regular order, had no input from Republicans, put future 
taxpayers on the line for billions of dollars without addressing the 
childcare needs of today and have no safeguards to prevent wealthy 
Americans from hiring maids and butlers instead of helping everyday 
families.
  Madam Speaker, that is right. My colleagues on the left are more 
interested in throwing money at a problem to score political points 
rather than making sure hurting families and childcare facilities 
receive needed assistance. But it doesn't have to be that way. Instead 
of debating another political messaging bill, we should be working 
together on commonsense measures, like the Back to Work Child Care 
Grants Act, which provides 9 months financial assistance to providers 
to safely open, disburses more funds quickly without administrative red 
tape, and requires providers receiving support to follow State and 
local safety guidelines.
  Democrats and Republicans have common ground here. We want to provide 
relief to childcare facilities and families during this healthcare 
crisis. Unfortunately, the bills we are debating today don't rise to 
the challenge we face. We can and must do better.
  Madam Speaker, I urge my colleagues to reject these partisan bills 
and pursue bipartisan legislation, like the Back to Work Child Care 
Grants Act. Our families deserve it.
  Mr. NEAL. Madam Speaker, I yield 1 minute to the gentleman from 
California (Mr. Thompson).
  Mr. THOMPSON of California. Madam Speaker, as communities across our 
country continue to battle COVID-19 and as school districts around the 
country continue to plan for virtual-only education, it is more 
important than ever for parents, healthcare professionals, essential 
workers, and our children to have access to quality, affordable 
childcare.
  This bill helps families by making the childcare tax credit fully 
refundable and offers new assistance to childcare facilities to help 
them weather the storm and continue providing the vital services our 
children need.
  Every Member of this House has heard from constituents who are 
grappling with this challenge. Americans need our help.
  Madam Speaker, I urge everyone to vote for this important bill.
  Mr. REED. Madam Speaker, I yield 1 minute to the gentleman from Ohio 
(Mr. Wenstrup).
  Mr. WENSTRUP. Madam Speaker, I thank the gentleman for yielding.
  Madam Speaker, I rise today in thoughtful opposition to H.R. 7327.
  Everyone in this Chamber agrees that protecting our children is our 
top priority and that childcare is one of the most critical pieces of 
the equation in getting our economy back to the record levels that we 
had achieved earlier this year.
  I have talked to parents across my district in Ohio who want to go 
back to work but don't have reliable care options available for their 
children. It is about more than just returning to work. Children need 
to be able to grow socially and emotionally by interacting with their 
peers regularly.
  Instead of rushed partisan legislation, we need bipartisan solutions, 
like my Family Savings Flexibility Act that I introduced with 
Representatives Kelly and Axne. Our bill allows parents to increase the 
contribution limit to their Dependent Care Flexible Spending Accounts, 
as well as roll over the funds from the 2020 plan year--a huge help to 
working parents.
  Madam Speaker, I ask my colleagues on the other side of the aisle to 
work with us on finding bipartisan solutions, and I oppose this bill.

                              {time}  1315

  Mr. NEAL. Madam Speaker, I yield 1 minute to the gentleman from 
Oregon (Mr. Blumenauer).
  Mr. BLUMENAUER. Madam Speaker, I appreciate the gentleman's courtesy 
in permitting me to speak on this, as I applaud his leadership.
  Under his leadership, the Ways and Means Committee has been in the 
middle of the recovery efforts. There are many of these elements that 
we are proud of, but none is more significant than what we are doing 
here today to strengthen the opportunities for childcare.
  I hear my friends on the other side of the aisle lament the fact that 
they feel, well, this is not going to go anywhere; they would like to 
work with us. Well, work with us. The Senate is moving in our 
direction, as they have with the major package. If you would come work 
with us, move this forward, we would be able to accomplish it.

[[Page H3919]]

  Putting at risk half our childcare slots is unacceptable. This is 
essential if we are going to recover, protect our families, move 
forward. Childcare is an essential service for workers today, for 
families tomorrow, for children for generations to come.
  I am proud to lend my support. I appreciate what our Ways and Means 
Committee has done, and I anticipate we have got more in store.
  Mr. REED. Madam Speaker, I reserve the balance of my time.
  Mr. NEAL. Madam Speaker, I yield 1 minute to the gentlewoman from 
California (Ms. Sanchez), who is an original cosponsor of this 
legislation.
  Ms. SANCHEZ. Madam Speaker, I rise today in strong support of the 
Child Care for Economic Recovery Act. I want to thank Chairman Neal, 
Chairwoman Lowey, Chairman Davis, Chairwoman DeLauro, and Vice Chair 
Clark for working with me on this critical bill.
  Access to quality, affordable childcare was out of reach for many 
parents before the COVID pandemic, and now our childcare crisis is far 
worse.
  Families juggling full-time jobs and caring for their kids at home 
desperately need our help. And millions of healthcare, grocery store, 
and other essential workers who cannot work from home are out of 
options.
  Thankfully, this package includes a bill I coauthored with Chairman 
Davis to help States provide childcare for essential workers. It also 
provides long-term support to help working families afford childcare. 
Finally, it invests in facilities to help them adapt to serve families 
safely.
  This pandemic is nowhere near under control, and it isn't safe for 
many to return to work. But parents must have access to safe and 
affordable childcare before our economy can reopen.
  I urge my colleagues to support this bill, and, again, I thank those 
involved with the writing of it.
  Mr. REED. Madam Speaker, I reserve the balance of my time.
  Mr. NEAL. Madam Speaker, I yield 1 minute to the gentlewoman from 
Alabama (Ms. Sewell).
  Ms. SEWELL of Alabama. Madam Speaker, I rise today in support of H.R. 
7327, the Child Care for Economic Recovery Act.
  In my State of Alabama, 52 percent of the supply of childcare is 
projected to be lost as a result of this pandemic. This is a crisis 
that is not only dire today but may hold lasting damage in our 
communities without bold actions.
  We know, Madam Speaker, that the pandemic has disproportionately 
affected African-American communities and that so often Black workers 
are on the front lines of being essential workers, especially Black 
women. They are in greater need of safe, affordable childcare.
  At the same time, there are many more that are likely to live in 
underserved and rural communities that simply do not have childcare 
options.
  I am proud that this bill will make important investments in our 
childcare system, including making the child care tax credit fully 
refundable, expanding funds for the Child Care Entitlement to States 
program, and expanding childcare tax incentives. These bold investments 
are critical for the well-being of working parents and their children, 
especially in underserved communities that I represent.
  I urge the passage of this bill. Let's protect our children by making 
sure they have adequate childcare.
  Mr. REED. Madam Speaker, I reserve the balance of my time.
  Mr. NEAL. Madam Speaker, I yield 1 minute to the gentlewoman from 
California (Ms. Judy Chu).
  Ms. JUDY CHU of California. Madam Speaker, I stand today in support 
of the Child Care for Economic Recovery Act.
  As families juggle working from home and childcare, this pandemic has 
made it clear just how vital childcare is to our economy. If we want to 
prioritize economic growth and improve outcomes moving forward, we will 
have to make investments that improve quality and access today.

  Even before the COVID-19 crisis, many families of color were not able 
to access childcare. In fact, only 3 percent of federally eligible 
Asian children, 6 percent Latinx children, and 15 percent of Black 
children were able to access childcare based on Federal eligibility.
  This bill helps by adding billions of dollars to our childcare 
infrastructure. It also makes the child and dependent care tax credit 
refundable so families could receive a childcare credit of up to 
$6,000.
  Finally, the bill ensures that essential workers have access to safe 
care for their children while they are providing invaluable services to 
our communities.
  Without investments in childcare, our economy cannot recover.
  Mr. REED. Madam Speaker, I reserve the balance of my time.
  Mr. NEAL. Madam Speaker, I yield 1 minute to the gentleman from 
Maryland (Mr. Hoyer), the distinguished majority leader.
  Mr. HOYER. Madam Speaker, the Bible tells us: ``Raise up a child in 
the way they should go, and they will not depart from it.''
  As a parent, I have sometimes, if not always, reflected that that 
seems to be the case. But it surely is the case that we need to provide 
our families and our children with safe and positive places so that we 
can raise them up in the way they should go.
  Madam Speaker, I rise in strong support of the bills on the floor 
today to protect childcare workers from losing their jobs and to help 
more families afford the cost of childcare. They build on provisions 
that we had in the HEROES Act.
  First, the Child Care Is Essential Act would create a $50 billion 
childcare stabilization fund to keep childcare providers from going out 
of business.
  I want to thank Chairwoman DeLauro of the Subcommittee on Labor, 
Health and Human Services, Education, and Related Agencies, as well as 
Chairman  Bobby Scott of the Education and Labor Committee.
  Secondly, the Child Care for Economic Recovery Act takes a long-term 
approach by improving infrastructure and designating childcare 
providers as essential and providing tax credits to help more families 
qualify for and afford safe and accessible childcare.
  I want to thank Chairwoman Lowey of the Appropriations Committee and 
my dear friend Chairman Neal, chairman of the Ways and Means Committee, 
for sponsoring this legislation.
  As noted yesterday, in an editorial by The Washington Post: ``The 
childcare industry is collapsing under pandemic-inflicted financial 
pressure.'' They went on to say: ``Without swift action from Congress, 
childcare centers are at risk of permanent closures that could severely 
undermine the country's economic recovery.''
  Madam Speaker, I am the father of three daughters and a granddaughter 
who has four children, my four great-grandchildren. She is fortunate 
that she is able to stay home with those children. Three of them are in 
school.
  I have two other daughters who are now older, and their children are 
older. But when they had children at a young age, childcare was 
critical and very difficult to obtain and very expensive. Dad and mom 
helped out. But there are so many millions who don't have a dad or mom 
or a grandfather or grandmother to help out. And when we don't help 
them, the cost is to everybody.
  Governor Agnew was elected Governor the same year I was elected in 
the State of Maryland. I remember a line from his inaugural address: 
``The cost of failure far exceeds the price of progress.'' Failure to 
bring up these children in the way they should go and have them in safe 
childcare settings will result in a cost far higher than providing that 
service.
  If the Congress fails to take actions like those, like the House is 
taking today, we risk our economic recovery by forcing parents to drop 
out of the workforce or lose work hours due to the demands of dependent 
care. It would place a substantial burden on working families with 
young children or elderly parents to care for, and it would 
disproportionately hurt minority workers and their families because, as 
The Washington Post editorial further pointed out, minority parents 
``are more likely than White parents to experience job disruptions due 
to childcare.''
  That is not good for them; it is not good for their children.
  Madam Speaker, it is not good for America.
  House Democrats are determined to help families get through this 
public health and economic crisis, but we must have a longer vision, as 
Chairman Neal pointed out, because it is not just

[[Page H3920]]

the pandemic that caused this problem. It has been a problem that has 
been with us for a long period of time.
  We refuse to do what some have suggested, again and again, for the 
past decade, which is to tell the American people: You are on your own.
  ``You are on your own'' is not a moral stance. It is not. Am I my 
brother's keeper? The answer to that is yes, I am my brother's keeper 
because I want my brother healthy; I want my brother educated; and I 
want my brother well-housed. Why? Because my brother affects my life 
and my children's lives and my grandchildren's lives and my great-
grandchildren's lives.
  If you are going to make America great, you need to make all our 
people great. So, I am here in support of this legislation. It is 
critical legislation for our country--yes, for the children, yes, for 
the families, but for our country.
  I hope all of my colleagues, Republicans and Democrats, will join us 
in passing these bills. Let's do that today to keep childcare providers 
open, expand the availability of childcare for working families, and 
help workers return to their jobs when it is safe to do so.
  Vote ``yes'' for America's families and for America.
  Mr. REED. Madam Speaker, I reserve the balance of my time.
  Mr. NEAL. Madam Speaker, I yield 1 minute to the distinguished 
gentleman from Pennsylvania (Mr. Evans).
  Mr. EVANS. Madam Speaker, I rise today in strong support of the Child 
Care for Economic Recovery Act.
  Even before the pandemic, childcare in Pennsylvania cost twice what 
is considered affordable, and working families struggled with a 
shortage of quality care. Now, Pennsylvania could lose half of its 
childcare supply due to the pandemic.
  This bill funds improvements to help childcare centers reopen and 
operate safely and addresses longstanding barriers to help families 
secure quality care.
  We should invest now to upgrade childcare facilities of all sizes and 
ensure children have a safe place to be.
  We must act to protect children and the providers who care for them.
  I would like to close by thanking all the childcare workers who 
provide essential services to American families. Now, let's pass this 
bill.
  Mr. REED. Madam Speaker, I reserve the balance of my time.
  Mr. NEAL. Madam Speaker, I yield 1 minute to the gentleman from 
Illinois (Mr. Schneider).
  Mr. SCHNEIDER. Madam Speaker, I rise today in strong support of two 
important bills, H.R. 7027, the Child Care Is Essential Act, and H.R. 
7327, the Child Care for Economic Recovery Act.
  The COVID-19 pandemic has exacerbated the gaps in America's childcare 
system. Even before the current crisis, America faced a dire shortage 
of quality, affordable childcare.
  Now, with daycares closed, schools out, and many working from home, 
parents are struggling between fully attending to their kids' needs and 
focusing on their jobs.
  These two bills will lend a hand to working parents. The Child Care 
for Economic Recovery Act will help ensure parents have quality 
childcare within their reach. The Child Care Is Essential Act will 
provide necessary emergency funding for childcare providers, the 
majority of which are small businesses.
  Adequate, quality childcare for every working family is critical to 
successfully opening our economy. Passing these bills will help our 
children, our working parents, and the countless businesses dependent 
on their talents.
  I urge my colleagues to support this important legislation.
  Mr. REED. Madam Speaker, I reserve the balance of my time.

                              {time}  1330

  Mr. NEAL. Madam Speaker, I yield 1 minute to the gentleman from 
California (Mr. Gomez).
  Mr. GOMEZ. Madam Speaker, today I rise in support of these important 
pieces of legislation.
  The coronavirus pandemic has highlighted the challenges that working 
families have always faced in the American economy: that the economy is 
not structured around the needs of working families and that the 
solutions that do exist, like childcare, are not sufficiently funded.
  As such, our Nation's lack of support for affordable childcare forces 
many working families to make an impossible choice: either go to work 
to support your family to put a roof over their head, food on their 
table, or clothes on their backs, or not in order to stay at home to 
make sure that they are safe and well taken care of.
  Unfortunately, parents don't face an even playing field when it comes 
to childcare. For example, Latino and Asian children are most likely to 
have a lack of childcare options in their communities and face long 
waits and long lines to get a spot.
  Despite the fact that quality childcare is a cost-effective way to 
reduce poverty, funding for childcare is simply not enough. I am proud 
to support this important piece of legislation and these two pieces of 
legislation. It is a way forward, and I look forward to voting on it 
later today.
  Mr. REED. Madam Speaker, I am ready to close.
  The SPEAKER pro tempore. The time of the gentleman from Massachusetts 
has expired.
  Mr. NEAL. Madam Speaker, I was prepared to close after Mr. Reed.
  The SPEAKER pro tempore. The gentleman from Massachusetts has no time 
remaining.
  Mr. REED. Madam Speaker, I would inquire as to how much time I have 
remaining.
  The SPEAKER pro tempore. The gentleman from New York has 5\3/4\ 
minutes remaining.
  Mr. REED. Madam Speaker, I yield myself such time as I may consume.
  Madam Speaker, to restart the economy in the wake of COVID-19, 
parents will need sufficient childcare to return to the workplace. A 
lack of childcare options could keep parents from returning to work or 
could force parents to cut back the amount of time spent at work. 
Either of these scenarios would cripple our households' finances and a 
healthy economic recovery.
  New requirements for childcare providers in schools, including 
smaller class sizes, enhanced cleaning requirements, new and likely 
evolving teacher education on new protocols, and liability risks, will 
also increase costs. Policy interventions are needed to increase both 
the supply of affordable childcare and working families' demand for 
childcare.
  As you have heard from my colleagues here today, Republicans share 
concerns about the impact of the pandemic on the childcare industry and 
lives of working families across the country.
  We have bipartisan, feasible, commonsense solutions to address this 
problem. Whether it is tax relief for families and businesses to 
purchase childcare or additional support to keep existing childcare 
providers in business, our solutions would have an immediate impact on 
the industry and parents.
  Successful childcare solutions have received bipartisan support in 
the past, and they will moving forward. It is a shame we can cooperate 
in good times but not in the midst of a global pandemic. Our families 
and children deserve better.
  Madam Speaker, I strongly urge all my colleagues to oppose this bill, 
and let's come together to pass a bill that will help the American 
people in a true bipartisan fashion.
  Madam Speaker, I yield the remainder of my time to the gentleman from 
Massachusetts (Mr. Neal).
  Mr. NEAL. Madam Speaker, I spoke with a group of working mothers. One 
told me that she fears we are at risk of losing a generation of working 
parents. Others emphasized how terrifying their situations are and how 
they lacked choices that will allow them to continue their careers and 
protect their children.
  Parents all across the country have been doing the hard work of 
holding their families together while the White House ignores the 
plight and exacerbates the public health crisis. We owe it to these 
parents to show that we in Congress hear them and that we are going to 
do something about it.
  Madam Speaker, I urge my colleagues to support this important 
legislation.
  Mr. REED. Madam Speaker, I yield back the balance of my time.
  Ms. JACKSON LEE. Madam Speaker, as a senior member of the Judiciary, 
Homeland, and Budget Committees, and Founding Chair of the 
Congressional Children's Caucus, I rise

[[Page H3921]]

in strong support of H.R. 7327, the ``Child Care for Economic Recovery 
Act'', which expands the availability of quality child care, helps 
workers return to their jobs when it is safe, and enables America's 
economy to recover from the COVID-19 recession.
  The Child Care for Economic Recovery Act creates a new tax credit 
that helps employees access quality, affordable child care, and by 
expanding the employee retention tax credit, it incentivizes employers 
to keep child care workers on payroll.
  Further, this bill provides $850 million to states, the District of 
Columbia, and all U.S. territories to fill in the gaps in dependent 
care for essential workers during the COVID-19 pandemic as well as 
invests $10 billion in infrastructure to improve child care safety.
  Madam Speaker, just last week, the United States reached a historic 
and unfortunate milestone with over 4,000,000 confirmed coronavirus 
cases.
  Today, there are over 4,400,000 cases nationwide and 151,000 deaths.
  In my home state of Texas, a current hotspot, there are over 413,000 
cases and 6,500 deaths.
  At the county level, Harris County, which includes my district, has 
approximately 67,660 cases and 1,127 deaths.
  As we seek to regain control over this virus and poise our economy to 
rebound from the effects of the coronavirus, we must take the necessary 
steps to address the cracks and disparities that have come to light by 
way of the pandemic.
  The child care industry has served as a crucial backbone to the 
United States' economy for many years, and it too continues to be 
rocked by the coronavirus.
  Child care facilities provide an immense and unquestionable public 
value.
  This was demonstrated by the key role child care centers had as they 
continued to provide child care for essential workers who continued to 
work at the beginning of the pandemic.
  According to the Washington Post, before the coronavirus pandemic, 
approximately one-third of all children under 5 attended a paid care 
facility, day-care center, preschool or prekindergarten.
  Workers in every industry rely on child care centers to provide 
capable care for their children, helping them juggle both parenting and 
employment responsibilities.
  The child care industry is even more essential to single parent 
households.
  In 2019, 15.76 million children lived with a single mother and 
approximately 3.23 million children lived with a single father.
  For these millions of families, child care is a lifeline.
  However, as millions of businesses continue to feel the economic 
effects of the coronavirus and fight for survival, the child care 
industry is facing its own crisis.
  Nationwide, an estimated 1.5 million childcare workers have lost 
their jobs.
  Before the pandemic, Texas had more than 11,000 child care 
operations.
  Yet, as a result of this disease, there were only 883 facilities 
still operating in the state as of early this month, according to CNN.
  Madam Speaker, I stand here today, voicing my support for H.R. 7327 
because it serves as a vital component to our nation's economic 
reopening strategy.
  The federal government must do everything in its power to ensure that 
the child care industry remains available to all who need it, and that 
means voting yes on this bill.
  By enacting this piece of legislation, Congress commits to ensuring 
the long-term success of the child care industry by investing $10 
billion over the 2020-2024 period to improve child care facilities and 
infrastructure.
  Doing so will address longstanding inadequacies of child care 
facilities as well as respond to the immediate infrastructure needs 
that the COVID-19 pandemic has caused, including structural changes to 
facilitate social distancing and improve sanitation.
  Madam Speaker, this legislation also requires the U.S. Department of 
Health and Human Services (HHS) to conduct a first-ever comprehensive 
inventory of the structural challenges facing child care in the United 
States and its territories.
  For far too long, the child care industry has been overlooked and 
undervalued, and it is no coincidence that this industry is comprised 
of 94 percent women, a majority of whom are women of color.
  But child care is not just a woman's issue.
  Everyone has a stake in ensuring the viability of the child care 
industry.
  I have been a long-standing advocate for the child care industry 
because I understand the challenges many working families face when it 
comes to obtaining reliable, affordable, and quality child care.
  Prior to the pandemic, HHS considered childcare affordable if no more 
than 10 percent of a family's income was put towards it, but parents 
were ultimately spending much more, on average.
  However, because of the coronavirus and the economic devastation it 
has caused, what was once deemed affordable is bound to change.
  By passing H.R. 7327, we have the opportunity to bring much-needed 
relief to financially struggling child care providers, to families who 
need child care in order to return to work, and to the U.S. economy.
  With this legislation, we will expand access to care and ease the 
financial burdens placed on parents and employers, so that we can 
reopen and recover from this public health crisis without leaving kids, 
parents, and businesses behind.
  I urge all Members to join me in voting for H.R. 7327, the ``Child 
Care for Economic Recovery Act.''
  The SPEAKER pro tempore. All time for debate has expired.
  Pursuant to House Resolution 1053, the previous question is ordered 
on the bill.
  The question is on the engrossment and third reading of the bill.
  The bill was ordered to be engrossed and read a third time, and was 
read the third time.
  The SPEAKER pro tempore. The question is on the passage of the bill.
  Pursuant to clause 10 of rule XX, the yeas and nays are ordered.
  Pursuant to clause 8 of rule XX, further proceedings on this question 
are postponed.

                          ____________________