H.R. 7327 - 116th Congress (2019-2020) - Child Care for Economic Recovery Act

This bill provides additional funding in FY2020 for taxpayer services, social services block grants, and infrastructure grants to improve child care safety, including needs assessments.

The bill adds and modifies certain tax provisions to

increase and make refundable the child and dependent care tax credit;
increase the exclusion from employee income for employer-provided dependent care assistance;
allow employers payroll tax credits for certain fixed expenses of child care facilities closed due to COVID-19 (i.e., coronavirus disease 2019), certain employer-paid employee dependent care expenses, and the employment of workers who perform domestic service in the private home of an employer; and
allow a carryover of unused benefits or contributions remaining in a dependent care flexible spending arrangement from the 2020 plan year to the 2021 plan year.

The bill increases funding (1) in FY2020-FY2024 for the general child care entitlement under the Social Security Act, and (2) for child care services for the children of essential workers.

The bill requires the Department of Health and Human Services (HHS) to conduct an immediate needs assessment of the condition of child care facilities throughout the United States and authorizes HHS to award grants to acquire, construct, renovate, or improve child care facilities, including expanding facilities to respond to the COVID-19 pandemic.

Text (3)

Referred in Senate

July 30, 2020

Engrossed in House

July 29, 2020

Introduced in House

June 25, 2020

Actions (14)

Show Only Major Actions

07/30/2020

Received in the Senate and Read twice and referred to the Committee on Appropriations.

07/29/2020

Motion to reconsider laid on the table Agreed to without objection.

07/29/2020

On passage Passed by the Yeas and Nays: 250 - 161 (Roll no. 172). (text: CR H3908-3913)

07/29/2020

Passed/agreed to in House: On passage Passed by the Yeas and Nays: 250 - 161 (Roll no. 172).

07/29/2020

UNFINISHED BUSINESS - The Chair announced that the unfinished business was on passage of H.R. 7327, which was debated earlier and on which further proceedings had been postponed.

07/29/2020

Considered as unfinished business. (consideration: CR H3966)

07/29/2020

POSTPONED PROCEEDINGS - Pursuant to clause 8 of rule XX, further proceedings on H.R. 7327 were postponed.

07/29/2020

The previous question was ordered pursuant to the rule.

07/29/2020

DEBATE - The House proceeded with one hour of debate on H.R. 7327.

07/29/2020

Rule provides for consideration of H.R. 6395, H.R. 7027, H.R. 7327 and H.R. 1957. Provides for the consideration of H.R. 6395, H.R. 7027, H.R. 7327, and the Senate Amendments to H.R. 1957. Rule also provides that H.Res. 967, as amended by H.Res. 1017, is further amended by inserting a new date.

07/29/2020

Considered under the provisions of rule H. Res. 1053. (consideration: CR H3908-3921)

07/20/2020

Rules Committee Resolution H. Res. 1053 Reported to House. Rule provides for consideration of H.R. 6395, H.R. 7027, H.R. 7327 and H.R. 1957. Provides for the consideration of H.R. 6395, H.R. 7027, H.R. 7327, and the Senate Amendments to H.R. 1957. Rule also provides that H.Res. 967, as amended by H.Res. 1017, is further amended by inserting a new date.

06/25/2020

Referred to the Committee on Appropriations, and in addition to the Committees on the Budget, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

06/25/2020

Introduced in House

Public Record

Record Updated

Jan 11, 2023 1:46:03 PM