This legislation establishes a Business Child Care Liaison within the Internal Revenue Service to promote employer-provided child care benefits. The liaison's duties include acting as a point of contact for various stakeholders, facilitating communication between businesses and the IRS, and issuing public education materials on tax benefits for employer-provided child care. The liaison will also collaborate with other agencies and submit annual reports to Congress on their activities and the progress of employer-provided child care benefits. The compensation and reporting requirements for the liaison are outlined in detail, emphasizing transparency and accountability.