S. 160Senate112th Congress (2011-2013)In Committee

Right Start Child Care and Education Act of 2011

Introduced January 25, 2011

Legislative Activity

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

January 25, 2011

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SenateIntro Referral

Introduced in Senate

January 25, 2011

SenateIntro Referral

Read twice and referred to the Committee on Finance.

January 25, 2011

Floor Debate

24 members

What members said about S. 160 on the floor

10 Republicans14 Democrats
Adam Smith
Rep. Adam SmithD-WA-9 · May 17, 2012

Mr. Chairman, although I am not opposed, I ask unanimous consent to claim the time in opposition. Mr. Chairman, I yield 2\1/2\ minutes to the gentleman from California (Mr. Berman), the ranking…

Mac Thornberry
Rep. Mac ThornberryR-TX-13 · May 17, 2012

I thank the chairman for yielding. Mr. Chairman, we're going to have ample opportunity to debate a number of the issues that the distinguished ranking member raised, but I don't think that we can be…

Howard P. "Buck" McKeon
Rep. Howard P. "Buck" McKeonR-CA-25 · May 17, 2012

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and include extraneous material on H.R. 4310. Mr. Chairman, I have an…

Barbara Lee
Rep. Barbara LeeD-CA-9 · May 17, 2012

Mr. Chairman, I have an amendment at the desk. First, let me just say this. It is just downright outrageous that the McGovern-Jones amendment was ruled out of order by the Rules Committee, denying…

Dana Rohrabacher
Rep. Dana RohrabacherR-CA-46 · May 17, 2012

I have an amendment at the desk. Mr. Chairman, since 9/11, the United States has given Pakistan about $22 billion. That money has served only to embolden Pakistan's government to maintain the brutal…

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K. Michael Conaway
Rep. K. Michael ConawayR-TX-11 · May 17, 2012

I appreciate the gentleman from Washington yielding me 2 minutes. I strongly urge opposition to this amendment with some heavy heart because some of the things that my good colleague has said may be…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · May 17, 2012

I thank the gentleman. And certainly I've worked with the gentleman from California on a number of issues, and I rise in vigorous opposition to this amendment as the cochairman and founder of the…

John Conyers, Jr.
Rep. John Conyers, Jr.D-MI-14 · May 17, 2012

I thank the author of the amendment, and I join with him in it because, ladies and gentlemen, the administration policy up till now has been quite clear: drones pursue specific individuals who appear…

Joe Courtney
Rep. Joe CourtneyD-CT-2 · May 17, 2012

Mr. Chairman, I rise in opposition to this amendment. Mr. Chairman, I rise in strong opposition to my friend Mr. Bartlett's amendment, which, in fact, does the opposite of what it was purported to…

Gerald E. Connolly
Rep. Gerald E. ConnollyD-VA-11 · May 17, 2012

Mr. Chairman, I have an amendment at the desk. I first want to congratulate the chairman and the ranking member and their respective staffs for once again offering us a model for bipartisan…

Dennis J. Kucinich
Rep. Dennis J. KucinichD-OH-10 · May 17, 2012

I have an amendment at the desk. Mr. Chair, I yield myself 1 minute. The administration's use of signature strikes raises the risk to innocent civilians or individuals who have had no relationship to…

Mike Quigley
Rep. Mike QuigleyD-IL-5 · May 17, 2012

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I rise to offer an amendment with my friend from Illinois (Mr. Gutierrez) to cut funding for the V 22 Osprey and put the savings toward…

Peter J. Visclosky
Rep. Peter J. ViscloskyD-IN-1 · May 17, 2012

I appreciate the gentleman for yielding. I rise to express my concern that an amendment offered by Mr. Turner that is contained in the en bloc amendments does not cure provisions in the underlying…

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Donald A. Manzullo
Rep. Donald A. ManzulloR-IL-16 · May 17, 2012

Mr. Chair, this amendment has been a long time in coming. Congress overreacted back in 1998 to move export licensing decisions for commercial communication satellites (COMSATs) to the highly…

Thomas J. Rooney
Rep. Thomas J. RooneyR-FL-16 · May 17, 2012

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I yield myself such time as I may consume. My amendment simply codifies in the NDAA that any foreign terrorist detained be tried in a…

Jerrold Nadler
Rep. Jerrold NadlerD-NY-8 · May 17, 2012

Mr. Chair, I rise to support the Lee Amendment to end the war in Afghanistan and bring our troops home as quickly as possible. The whole premise of the war in Afghanistan is wrong. The rationale for…

Roscoe G. Bartlett
Rep. Roscoe G. BartlettR-MD-6 · May 17, 2012

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I yield myself such time as I may consume. This is a very simple amendment. I would first like to make two statements that I think are…

Allen B. West
Rep. Allen B. WestR-FL-22 · May 17, 2012

Mr. Chairman, thank you for allowing me to speak. I will say this one thing. I've been in Afghanistan for 2\1/2\ years. And having been a ground combat commander, I say one thing: if this amendment…

Robert E. Andrews
Rep. Robert E. AndrewsD-NJ-1 · May 17, 2012

I thank my friend. I rise to respectfully disagree with the amendment offered by a person for whom I have great respect. I know that he offers this amendment because he certainly wants to avoid a…

Colleen Hanabusa
Rep. Colleen HanabusaD-HI-1 · May 17, 2012

Mr. Chairman, I rise to speak in support of the Lee amendment. When I was in the Hawaii State legislature, we were the only State that did a Hawaii Medal of Honor. The unfortunate part about it is we…

Steny H. Hoyer
Rep. Steny H. HoyerD-MD-5 · May 17, 2012

Mr. Chair, I continue to be disappointed at how Republicans are approaching deficit reduction. Every day, we hear Republicans talking about the need for painful cuts to get our deficits in order.…

Phil Gingrey
Rep. Phil GingreyR-GA-11 · May 17, 2012

Mr. Chairman, I rise today in support of amendment No. 8, the Bartlett-Flake amendment, to H.R. 4310. The amendment will prevent the DOD from requiring contractors to sign expensive union-favoring…

Thomas E. Petri
Rep. Thomas E. PetriR-WI-6 · May 17, 2012

Mr. Chair, I urge my colleagues to join me and Representative Kind in correcting a government error and ending bureaucratic impediments that are keeping soldiers from receiving their earned benefits.…

Howard L. Berman
Rep. Howard L. BermanD-CA-28 · May 17, 2012

Thank you, Mr. Smith, for yielding me this time. I rise in support of the manager's amendment, but to speak in support of the Smith amendment, which is part of the en bloc amendment which will be…

Bill Text

Latest available legislative text

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Introduced in SenateIssued January 25, 2011
        [Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 160 Introduced in Senate (IS)]

112th CONGRESS
1st Session
S. 160

To amend the Internal Revenue Code of 1986 to increase the credit for
employers establishing workplace child care facilities, to increase the
child care credit to encourage greater use of quality child care
services, to provide incentives for students to earn child care-related
degrees and to work in child care facilities, and to increase the
exclusion for employer-provided dependent care assistance.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

January 25 (legislative day, January 5), 2011

Mrs. Boxer (for herself and Mrs. Gillibrand) introduced the following
bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to increase the credit for
employers establishing workplace child care facilities, to increase the
child care credit to encourage greater use of quality child care
services, to provide incentives for students to earn child care-related
degrees and to work in child care facilities, and to increase the
exclusion for employer-provided dependent care assistance.

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 ``Right Start Child Care and Education
Act of 2011''.

SEC. 2. INCREASE IN EMPLOYER-PROVIDED CHILD CARE CREDIT.

(a) Increase in Creditable Percentage of Child Care Expenditures.--
Paragraph (1) of section 45F(a) of the Internal Revenue Code of 1986 is
amended by striking ``25 percent'' and inserting ``35 percent''.
(b) Increase in Creditable Percentage of Resource and Referral
Expenditures.--Paragraph (2) of section 45F(a) of the Internal Revenue
Code of 1986 is amended by striking ``10 percent'' and inserting ``20
percent''.
(c) Increase in Maximum Credit.--Subsection (b) of section 45F of
the Internal Revenue Code of 1986 is amended by striking ``$150,000''
and inserting ``$225,000''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2010.

SEC. 3. INCREASE IN DEPENDENT CARE CREDIT.

(a) Increase in Incomes Eligible for Full Credit.--Paragraph (2) of
section 21(a) of the Internal Revenue Code of 1986 is amended by
striking ``$15,000'' and inserting ``$30,000''.
(b) Increase in Percentage of Expenses Allowable.--Paragraph (2) of
section 21(a) of the Internal Revenue Code of 1986 is amended--
(1) by striking ``35 percent'' and inserting ``50
percent'', and
(2) by striking ``20 percent'' and inserting ``35
percent''.
(c) Increase in Dollar Limit on Amount Creditable.--Subsection (c)
of section 21 of the Internal Revenue Code of 1986 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
``$12,000''.
(d) Credit To Be Refundable.--
(1) In general.--Section 21 of the Internal Revenue Code of
1986 is hereby moved to subpart C of part IV of subchapter A of
chapter 1 of such Code and inserted after section 36C.
(2) Technical amendments.--
(A) Section 21 of such Code, as so moved, is
redesignated as section 36D.
(B) Paragraph (1) of section 36D(a) of such Code
(as redesignated by paragraph (2)) is amended by
striking ``this chapter'' and inserting ``this
subtitle''.
(C) Paragraph (6) of section 35(g) of such Code is
amended by striking ``21(e)'' and inserting ``36D(e)''.
(D) Paragraph (1) of section 36C(f) of such Code is
amended by striking ``21(e)'' and inserting ``36D(e)''.
(E) Subparagraph (C) of section 129(a)(2) of such
Code is amended by striking ``section 21(e)'' and
inserting ``section 36D(e)''.
(F) Paragraph (2) of section 129(b) of such Code is
amended by striking ``section 21(d)(2)'' and inserting
``section 36D(d)(2)''.
(G) Paragraph (1) of section 129(e) of such Code is
amended by striking ``section 21(b)(2)'' and inserting
``section 36D(b)(2)''.
(H) Subsection (e) of section 213 of such Code is
amended by striking ``section 21'' and inserting
``section 36D''.
(I) Subparagraph (H) of section 6213(g)(2) of such
Code is amended by striking ``section 21'' and
inserting ``section 36D''.
(J) Subparagraph (L) of section 6213(g)(2) of such
Code is amended by striking ``section 21, 24, 32,'' and
inserting ``section 24, 32, 36D,''.
(K) Paragraph (2) of section 1324(b) of title 31,
United States Code, is amended by inserting ``36D,''
after ``36C,''.
(L) The table of sections for subpart C of part IV
of subchapter A of chapter 1 of the Internal Revenue
Code of 1986 is amended by inserting after the item
relating to section 36C and inserting the following:

``Sec. 36D. Expenses for household and dependent care services
necessary for gainful employment.''.
(M) The table of sections for subpart A of such
part IV is amended by striking the item relating to
section 21.
(e) Certain Prior Amendments to Credit Made Permanent.--Section 901
of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall
not apply to the amendments made by section 204 of such Act.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2010.

SEC. 4. 3-YEAR CREDIT FOR INDIVIDUALS HOLDING CHILD CARE-RELATED
DEGREES WHO WORK IN LICENSED CHILD CARE FACILITIES.

(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 25D the following new section:

``SEC. 25E. RIGHT START CHILD CARE AND EDUCATION CREDIT.

``(a) Allowance of Credit.--In the case of an individual who is an
eligible child care provider for the taxable year, there shall be
allowed as a credit against the tax imposed by this chapter for the
taxable year the amount of $2,000.
``(b) 3-Year Credit.--
``(1) In general.--The credit allowable by subsection (a)
for any taxable year to an individual shall be allowed for such
year only if the individual elects the application of this
section for such year.
``(2) Election.--An election to have this section apply may
not be made by an individual for any taxable year if such an
election by such individual is in effect for any 3 prior
taxable years.
``(c) Eligible Child Care Provider.--For purposes of this section--
``(1) In general.--The term `eligible child care provider'
means, for any taxable year, any individual if--
``(A) as of the close of such taxable year, such
individual holds a bachelor's degree in early childhood
education, child care, or a related degree and such
degree was awarded by an eligible educational
institution (as defined in section 25A(f)(2)), and
``(B) during such taxable year, such individual
performs at least 1,200 hours of child care services at
a facility if--
``(i) the principal use of the facility is
to provide child care services,
``(ii) no more than 25 percent of the
children receiving child care services at the
facility are children (as defined in section
152(f)) of the individual or such individual's
spouse, and
``(iii) the facility meets the requirements
of all applicable laws and regulations of the
State or local government in which it is
located, including the licensing of the
facility as a child care facility.
Subparagraph (B)(i) shall not apply to a facility which
is the principal residence (within the meaning of
section 121) of the operator of the facility.
``(2) Child care services.--The term `child care services'
means child care and early childhood education.''.
(b) Clerical Amendment.--The table of sections for such subpart A
is amended by inserting after the item relating to section 25D the
following new item:

``Sec. 25E. Right Start Child Care and Education Credit.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2010.

SEC. 5. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE
ASSISTANCE.

(a) In General.--Subparagraph (A) of section 129(a)(2) of the
Internal Revenue Code of 1986 is amended by striking ``$5,000 ($2,500''
and inserting ``$7,500 ($3,750''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2010.
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