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Originally Processed With FOIA(s): FOIA Number: 1998-0004-F[1] S FOIA MARKER This is not a textual record. This is used as an administrative marker by the George Bush Presidential Library Staff. Record Group/Collection: George H.W. Bush Presidential Records Collection/Office of Origin: Chief of Staff, White House Office of Series: Sununu, John, Files Subseries: Issues Files OA/ID Number: 29143 Folder ID Number: 29143-007 Folder Title: Child Care 1990 (2 of 2) [4] Stack: Row: Section: Shelf: Position: G 15 24 7 2 Withdrawal/Redaction Sheet (George Bush Library) Document No. Subject/Title of Document Date Restriction Class. and Type 01a. Memo From Tom Scully to John Sununu 6/12/90 P.S. Re: Child Care (2 pp.) Collection: Record Group: Bush Presidential Records Office: Chief of Staff, White House Office of Open on Expiration of PRA Series: Sununu, John, Files (Document Follows) Subseries: Issues Files By IP (NLGB) on 10/28/05 WHORM Cat.: File Location: 1990 Child Care (2 of 2) [4] Date Closed: 12/17/2004 OA/ID Number: 29143-007 FOIA/SYS Case #: 1998-0004-F[1] Appeal Case #: Re-review Case #: 2005-0426-S Appeal Disposition: P-2/P-5 Review Case #: Disposition Date: AR Case #: MR Case #: AR Disposition: MR Disposition: AR Disposition Date: MR Disposition Date: RESTRICTION CODES Presidential Records Act [44 U.S.C. 2204(a)] Freedom of Information Act [5 U.S.C. 552(b)] P-1 National Security Classified Information [(a)(1) of the PRA] (b)(1) National security classified information [(b)(1) of the FOIA] P-2 Relating to the appointment to Federal office [(a)(2) of the PRA] (b)(2) Release would disclose internal personnel rules and practices of an P-3 Release would violate a Federal statute [(a)(3) of the PRA] agency [(b)(2) of the FOIA] P-4 Release would disclose trade secrets or confidential commercial or (b)(3) Release would violate a Federal statute [(b)(3) of the FOIA] financial information [(a)(4) of the PRA] (b)(4) Release would disclose trade secrets or confidential or financial P-5 Release would disclose confidential advice between the President information [(b)(4) of the FOIA] and his advisors, or between such advisors [a)(5) of the PRA] (b)(6) Release would constitute a clearly unwarranted invasion of P-6 Release would constitute a clearly unwarranted invasion of personal privacy [(b)(6) of the FOIA] personal privacy [(a)(6) of the PRA] (b)(7) Release would disclose information compiled for law enforcement purposes [(b)(7) of the FOIA] C. Closed in accordance with restrictions contained in donor's deed of (b)(8) Release would disclose information concerning the regulation of gift. financial institutions [(b)(8) of the FOIA] (b)(9) Release would disclose geological or geophysical information PRM. Removed as a personal record misfile. STAFF THE EXECUTIVE OFFICE OF THE PRESIDENT THE UNITED OFFICE OF MANAGEMENT AND BUDGET has STECUTI STATES WASHINGTON, D.C. 20503 SII June 12, 1990 MEMORANDUM FOR GOVERNOR SUNUNU DIRECTOR DARMAN FROM: Tom Associate Director, Swely HRVL Scully SUBJECT: Child Care The Labor Committee Republican conferees are getting antsy again and -- like last year -- are edging toward selling us out in a conference deal. They need to have two simple messages reinforced tomorrow: We are in no hurry to see a child care bill, and they should keep their feet firmly on the brake pending the outcome of a budget summit that pays for child care. The President will veto a bill if it includes categorical grants of the type in ABC and HR 3; if it includes unacceptable language constraining the use of vouchers for sectarian care; or if it includes any restrictive federally mandated standards. Overview of Conference Action to Date: Action this year is similar to last year's reconciliation action on child care. Labor conferees are moving rapidly to come to agreement: Kennedy, Dodd, Hatch and Hawkins have outlined the basic framework of an agreement, and there is talk of their trying to finish within the next two weeks. (The substance of this agreement is reflected in the attached side-by-side.) Other Republicans in the Senate have been involved in some of the negotiations, but Hatch clearly is the driving force. The House Republicans on the Labor Committee to a large extent have been cut out, as have the three Ways and Means representatives who are conferees on the ABC grant in the Senate bill. Tax conferees are moving more slowly. There is no agreement on the major tax provisions. Each House has offered the other essentially their own bill -- the ball is now in the Senate's court. The conferees have reached a tentative agreement to extend and expand funding for a child care standards program included in the Family Support Act, information on which is included in the attached side-by-side. Members'1 Agenda for the Meeting: The meeting was requested by Rep. Goodling on behalf of House Labor Committee Republicans to: Rein in Hatch so that he cannot say, as he did last year, that his views are acceptable to the Administration. Get a clearer view of the Administration's position. Get guidance from the Administration on how to respond to Hawkins, who has indicated that if they want to be "players" they should come up with a proposal for resolving differences. Express their view that a "go slow" strategy may not be the best way to go because the President may be faced with vetoing a bill close to the election. We need to send them a clear veto signal (again). Tauke, and others, still do not believe that we will veto the bill. They are leaning toward signing onto a deal with Hawkins. Information on Key Issues: The attached side-by-side describes and provides information on the current status of, and Administration position on, grant provisions in the House and Senate bills (Attachment 1). Detail on key issues that is not reflected in the side-by-side is provided in Attachment 2. 2 Withdrawal/Redaction Sheet (George Bush Library) Document No. Subject/Title of Document Date Restriction Class. and Type 01b. chart Child Care Grant Provisions (2 pp.) 6/12/90 P/5 Collection: Record Group: Bush Presidential Records Office: Chief of Staff, White House Office of Open on Expiration of PRA Series: Sununu, John, Files (Document Follows) Subseries: Issues Files By If (NLGB) on 10/28/05 WHORM Cat.: File Location: 1990 Child Care (2 of 2) [4] Date Closed: 12/17/2004 OA/ID Number: 29143-007 FOIA/SYS Case #: 1998-0004-F[1] Appeal Case #: Re-review Case #: 2005-0426-S Appeal Disposition: P-2/P-5 Review Case #: Disposition Date: AR Case #: MR Case #: AR Disposition: MR Disposition: AR Disposition Date: MR Disposition Date: RESTRICTION CODES Presidential Records Act - [44 U.S.C. 2204(a)] Freedom of Information Act - [5 U.S.C. 552(b)] P-1 National Security Classified Information [(a)(1) of the PRA] (b)(1) National security classified information [(b)(1) of the FOIA] P-2 Relating to the appointment to Federal office [(a)(2) of the PRA] (b)(2) Release would disclose internal personnel rules and practices of an P-3 Release would violate a Federal statute [(a)(3) of the PRA] agency [(b)(2) of the FOIA] P-4 Release would disclose trade secrets or confidential commercial or (b)(3) Release would violate a Federal statute [(b)(3) of the FOIA] financial information [(a)(4) of the PRA] (b)(4) Release would disclose trade secrets or confidential or financial P-5 Release would disclose confidential advice between the President information [(b)(4) of the FOIA] and his advisors, or between such advisors [a)(5) of the PRA] (b)(6) Release would constitute a clearly unwarranted invasion of P-6 Release would constitute a clearly unwarranted invasion of personal privacy [(b)(6) of the FOIA] personal privacy [(a)(6) of the PRA] (b)(7) Release would disclose information compiled for law enforcement purposes [(b)(7) of the FOIA] C. Closed in accordance with restrictions contained in donor's deed of (b)(8) Release would disclose information concerning the regulation of gift. financial institutions [(b)(8) of the FOIA] (b)(9) Release-would disclose geological or geophysical information - PRM. Removed as a personal record misfile. June 12, 1990 (L401-CCGRANT) CHILD CARE GRANT PROVISIONS* HOUSE SENATE CURRENT STATUS ADMINISTRATION POSITION Overview of Grant Provisions Attachment 1 Six separate grant provisions estimated to "ABC" grant authorizations estimated to cost cost $8.8 billion over 5 years. ($2.6 billion $8.2 billion over 5 years. ABC grant language is direct spending under Title XX; remaining specifies various percentages of total grant $6.2 billion Is for authorizations.) to be spent on certain mandatory and optional categories of activity. BIII also Includes a separate $100 million 1 year authorization for grants to States for child care risk retention pools, estimated to cost $100 million over 5 years. Title I (Head Start) New grant within Head Start to: No parallel title. [There Is a supplemental Tentative Kennedy, Dodd, Hatch, Hawkins Title I of House bill has been a veto item. 90 Head Start authorization, now moot.] (KDHH) agreement to fund Title I of House Expand Head Start eligibility to попроог bill. No discussion yet of details. Separate Head Start reauthorization bill is children. moving. Has passed House. States are required to spend set percentage of Provide child care for poor and nonpoor their ABC grants to extend hours of children's New grant distorts Head Start program. Head Start children so programs can be programs, including Head Start. full day, full year. Other child care funds available for Head Start children, e.g., JOBS. Estimated cost Is $2.8 billion over 5 years. Cost Is part of $8.2 billion 5 year estimated cost of ABC grants. Administration will accept child care block grant that permits funding of child care for Head Start children. Title II (School-Based) New grant In Chapter I ESEA to fund: No parallel title. Tentative KDHH agreement to fund Title 11 Title II of House bill has been a veto Item. of House bill. Before and after school child care. States specifically permitted to use ABC All funds are provided to State and local grant funds for before and after school "Deal" Is to allow Hawkins to make changes education agencies under Chapter 1 rules, Early childhood education programs. child care. to Title 11, rolling-back last year's precluding sectarian care. reconcillation compromise, In exchange for Estimated cost Is $1.8 billion over 5 years. Cost Is part of $8.2 billion 5 year estimated his pushing for ABC. Any "cholce" mechanism conferees might cost of ABC grants. adopt will not allow sectarian care. Substantial differences remain on details of Title 11. Early childhood education program In DoEd would serve many of the same purposes as HHS' Hawkins wants school systems, to whom Head Start. Would campete with Head Start for funds go, to be presumptive providers funding, staff, facilities, etc. at local level. of care. Hatch wants parents to have more choice. *Excludes tax provisions and authorization for a child health demonstration associated with Bentsen Health Insurance Credit. Cost estimates are Administration estimates of outlays. HOUSE SENATE CURRENT STATUS ADMINISTRATION POSITION Title III (Title XX) Earmarked expansion in Title XX for child "ABC" grants are rough counterpart to Title XX and ABC grants being dealt with In May accept child care block grant in Labor care services and "Infrastructure," with House's Title 111. two separate subconferences. or Tax jurisdiction so long as it: standards similar to ABC's. KDHH deal is to adopt ABC grants. No Requires States to provide certificates Estimated cost is $2.6 billion over 5 years. Estimated cost is $8.2 billion over 5 discussion of details. (vouchers) to parents to allow them to years. freely choose sectarian and Informal care. Bentsen opposes "junking up" Title XX. Reportedly has agreed with Dodd-Mitchell Does not Include Federal standards, Federal to stall in conference on Title XX so Labor requirements for State standard-setting, or Committee gets jurisdiction on child care Federal "inodel" standards. grant. May result In straight, unearmarked Increase in Title XX. Does not exceed 20% of total child care spending (tax credits must be 80%+). Finance has of fered, and Ways and Means has accepted, a provision to extend a grant In the Family Support Act that provides funds to States to Improve their licensing and registration requirements and to monitor care provided to AFDC children. Authorization is $50m a year for FYs 92-95. Title IV (Quality Improvement) New separate grant to States for mandatory States must spend specified percentages Deal to adopt ABC may mean there will Same as above. and optional "Infrastructure" activities. of ABC grants to Improve quality and supply be no separate grant as In House bill, of child care. but not yet discussed. Estimated cost is $1.2 billion over 5 years. Cost is part of $8.2 billion 5 year estimated cost of ABC grants. Title V (Business Involvement) Separate $25m a year grant to businesses ABC grants can be used for public-private Deal to adopt ABC may mean there will Make al lowable activity under block grant. to expand child care. partnerships to expand care, Including be no separate grant as In House bill, business-based care. but not yet discussed. Estimated cost Is $103 million over 5 years. Cost is part of $8.2 billion 5 year estimated cost of ABC grants. Title VI (State Standards Improvement Grant) Separate competitive grant to States to Off the top set-aside of ABC grant Deal to adopt ABC may mean there will Make al lowable activity under block grant. Improve standards. authorization for competitive grants for be no separate grant as in House bill, standards Improvement. but not yet discussed. Estimated cost is $310 million over 5 years. Costs is part of $8.2 billion 5 year estimated costs of ABC grants. Withdrawal/Redaction Sheet (George Bush Library) Document No. Subject/Title of Document Date Restriction Class. and Type 01c. Paper Substantive Detail on Key Issues (3 pp.) n.d. P-5 Collection: Record Group: Bush Presidential Records Open on Expiration of PRA Office: Chief of Staff, White House Office of (Document Follows) Series: Sununu, John, Files By of (NLGB) on 10/28/05 Subseries: Issues Files WHORM Cat.: File Location: 1990 Child Care (2 of 2) [4] Date Closed: 12/17/2004 OA/ID Number: 29143-007 FOIA/SYS Case #: 1998-0004-F[1] Appeal Case #: Re-review Case #: 2005-0426-S Appeal Disposition: P-2/P-5 Review Case #: Disposition Date: AR Case #: MR Case #: AR Disposition: MR Disposition: AR Disposition Date: MR Disposition Date: RESTRICTION CODES Presidential Records Act - [44 U.S.C. 2204(a)] Freedom of Information Act - [5 U.S.C. 552(b)] P-1 National Security Classified Information [(a)(1) of the PRA] (b)(1) National security classified information [(b)(1) of the FOIA] P-2 Relating to the appointment to Federal office [(a)(2) of the PRA] (b)(2) Release would disclose internal personnel rules and practices of an P-3 Release would violate a Federal statute [(a)(3) of the PRA] agency [(b)(2) of the FOIA] P-4 Release would disclose trade secrets or confidential commercial or (b)(3) Release would violate a Federal statute [(b)(3) of the FOIA] financial information [(a)(4) of the PRA] (b)(4) Release would disclose trade secrets or confidential or financial P-5 Release would disclose confidential advice between the President information [(b)(4) of the FOIA] and his advisors, or between such advisors [a)(5) of the PRA] (b)(6) Release would constitute a clearly unwarranted invasion of P-6 Release would constitute a clearly unwarranted invasion of personal privacy [(b)(6) of the FOIA] personal privacy [(a)(6) of the PRA] (b)(7) Release would disclose information compiled for law enforcement purposes [(b)(7) of the FOIA] C. Closed in accordance with restrictions contained in donor's deed of (b)(8) Release would disclose information concerning the regulation of gift. financial institutions [(b)(8) of the FOIA] (b)(9) Release would disclose geological or geophysical information PRM. Removed as a personal record misfile. Attachment 2 Substantive Detail On Key Issues Much of the debate on child care has centered on grants to States for child care services (the ABC grants in the Senate bill and the new Title XX grants earmarked for child care in the House bill.) The issues discussed below are pertain to provisions in these grants. "Jeffords Amendment": Language included in both the House and Senate bills provides that, "Nothing in this title shall be construed to supersede or modify any provision of a State constitution or State law that prohibits the expenditure of public funds in or by sectarian institutions.' Senator Jeffords indicated on the Senate floor that he wanted this language added to S.5 because of his concerns "in the area of discrimination. " Both the Congressional Research Service (CRS) and the Justice Department indicate that the relevance of this language is to the use of certificates. Their conclusions about its effects, however, differ radically. CRS has tentatively concluded that this language probably does not pose major problems for implementation of certificate programs. This conclusion is based upon an analysis that does not take other provisions of the bills into account and that appears to rely on a Hatch floor statement that many States have certificate programs in place. (See next issue for a discussion of the definition of certificate programs.) Justice staff have concluded that the Jeffords Amendment has the potential for becoming a very significant obstacle to the implementation of certificate programs in as many as 38 States. To ensure that a certificate program funded with Federal money can be undertaken in as large a number of States as possible, Justice believes that a provision expressly preempting any State constitutional (or other) spending proscription that might bar States from participating in a certificate program should be included in a final bill. If a nonfederal matching requirement similar to that now in the Senate bill remains, they believe the pre-emption should apply to the matching provision as well. Certificate Programs: There has been little, if any, meaningful discussion of what a certificate (voucher) program means. The definition is important because the general consensus is that funding of care that is sectarian in nature only has a chance of passing Constitutional muster if governmental assistance is indirect (as with a voucher), the care is freely chosen by the parent, and the government is genuinely neutral in the selection process. The National Governors Association (NGA) briefed OPD and OMB on a survey of State child care funding arrangements now used by States. If certificate is defined to mean a mechanism for allowing parents to freely choose any eligible provider, then no State has a Statewide certificate program in place. A significant number of States do have "provider agreements" in place Statewide or at the sub-State level. Under provider agreements, parents can choose from among providers with whom the State has negotiated an agreement to pay for care if the parent (or the State) chooses to place an eligible child with the provider. Provider agreements as they currently appear to be structured do not seem likely to pass muster as a Constitutional means of funding care that is sectarian in nature. NGA has chosen not to release the survey on which they briefed OPD and OMB. In their public statements about certificates, they appear to be using "certificate" as a synonym for "provider agreement. " Dodd apparently believes provider agreements meet the requirement to have a certificate program, and NGA is reinforcing that view. Hatch's floor statement, cited by CRS, suggests that he may also believe provider agreements are the same thing as certificates. He is trying to sell a related concept as a means of providing "parental choice" under the school-based program in House bill. Administration position statements suggest that the Administration wants parents to be able to select care that is sectarian in nature, not just care that is located in a church or other sectarian facility. If this is the case, then it may be necessary to make that point strongly -- and to insure that the language and legislative history of a final bill reflect a clear understanding of what a certificate program means. Nondiscrimination Language: Both bills contain identical "nondiscrimination" language that allows sectarian providers to exercise limited preferences in hiring and admissions under certain circumstances. These provisions were deemed necessary by their proponents because of the strong anti-sectarian language and history of ABC. For example, the original ABC language preempted the exemption that sectarian institutions have under Title VII of the Civil Rights Act that governs employment. Similarly, the legislative history indicated that the sponsors of ABC intended nondiscrimination requirements to apply not only to slots funded under ABC but to slots funded by participating sectarian providers. The nondiscrimination language now in the bills moderates, but does not eliminate, the problems that arose out of the original ABC. The Administration has indicated that the nondiscrimination language raises serious potential entanglement issues. The Administration's position has been that silence is preferable to the provisions that are now in both bills. 2 Standards: It is possible to modify the child care standards language in both bills so that it has little practical effect. This can be done by allowing States the discretion to decide whether or not the standards they are required to set under both bills apply to given classes (e.g. churches) or sizes (e.g. small family day care homes) of providers. Downey, having been criticized on the House floor for the provisions in his bill that require churches to comply with required State-set standards, apparently is moving in that direction on Title XX. There are no similar signs of movement on ABC grants in the Labor Committee's subconference. The Administration should consider whether language that looks a great deal like the current standards language in both bills but has very little real world effect would be acceptable. 3 THE CHIEF of STAFF Child Care Proposal for Conference has seen Title I -- Head Start O Funds under this title would be distributed in the same manner as the current Head Start program and the match would be retained. The 20% match required for child care funds could not be that which is used to meet regular Head Start program requirements. O Require Secretary to promulgate regulations for administration of the child care component. O Retain existing Head Start eligibility level for the child care component. O Make clear that child care funds would be added to overall pot of funds used in determining 15% set-aside for administration of the programs. Title II -- School-based care O Before and after school care during school year and Ch.I school holidays for children below 160% of lower living standard income level (currently $27,808 - $43,024 for a family of four) with a sliding fee established by States for children between poverty and 160% of LLSIL. O Services may be provided during the summer and for 3 and 4 year olds if funds are available and if all elementary school children are able to be served during the school year. O Ensure that private school children would be able to participate in the same manner as those served by Chapter 1. 0 If all children at or below 160% of the LLSIL, whose families seek services, are served; then children from families above that level may be served on a full fee basis. O Allow States to distribute funds based on their own method. However, provides some guidance for targeting areas in need. O Allow Local Education Agencies to administer the program. Provides authority to contract out to other eligible providers. Title III -- Child care state block grant O Governor would designate a Lead Agency to administer block grant program. Lead Agency would submit a plan outlining the child care needs of the State and how funds will be used to meet those needs. Page 2 O No Federal, State, or local child care councils or studies required. No federal model standards or requirement of State standards. O Allow States to choose from a wide variety of child care activities designed to improve the availability, accessibility, and quality of child care. States may retain 5 percent of funds for administrative purposes. o Parents shall have the right to receive a voucher. Parents shall be able to choose among all eligible providers. O Continuing eligibility of funding shall be based upon States' annual reporting of how funds are being used to meet State child care needs and on the Secretary's determination that States are using funds in accordance with Federal, State, and local law. Title IV -- Tax Provisions O House EITC provisions must be the centerpiece of the final conference report. O The Dependent Care Tax Credit will retain its current as form and be capped at $90,000. O Title XX provisions are dropped. O Social Security Earnings Limitation waived for senior citizens who are child care workers. QUESTIONS: 1. Can you live with any requirements for States regarding the setting of standards? 2. Do you want to propose alternative funding levels? Should we propose an authorization level for each title? 3. Should we refuse to accept a severability clause, proposed by the Democrats, which would allow the bulk of the bill to stand if any portion was struck down on Constitutional grounds? 4. Should our proposal supersede State law with regard to vouchers being redeemed at sectarian institutions? 5. Should children of non-working parents be allowed to participate in the school-based program? 90-241 EPW CRS Report for Congress Comparison of House- and Senate-Passed Child Care Legislation in the 101st Congress Anne Stewart Analyst in Social Legislation Education and Public Welfare Division Marie Morris and David Ackerman Legislative Attorneys American Law Division May 8, 1990 CRS Congressional Research Service The Library of Congress COMPARISON OF HOUSE- AND SENATE-PASSED CHILD CARE LEGISLATION IN THE 101ST CONGRESS SUMMARY Both the House and Senate have passed different child care bills (two A major difference between the proposals is that the House bill would versions of H.R. 3) during the 101st Congress. Press reports have establish a new State child care services grant program as an amendment indicated that President Bush will veto legislation containing either the to an existing program, the Social Services Block Grant (Title XX of the House- or Senate-passed child care proposals in their current form. Social Security Act), while the Senate bill would create a comparable child care program as a new, separate program. Like the existing Title XX Both the House and Senate proposals would authorize $1.85 billion program, the House-proposed State grant program for general child care in grants for child care services as well as for activities to improve the services would provide States with discretion in determining eligibility and availability and quality of child care. Each proposal would require States would not require nonfederal matching of Federal funds. The Senate's to establish and enforce child care standards in specified areas. Each bill child care grant proposal would specify family eligibility rules, State also includes similar limitations and prohibitions regarding matching requirements, and more State and Federal administrative nondiscrimination and use of funds for sectarian activities. However, the requirements than are in the House bill for child care under Title XX. number and types of programs authorized and the amount of funds targeted for services and other child care activities differ between the bills. In addition, both bills contain different tax amendments that have In addition, eligibility requirements and the extent of discretion that States been characterized as child care assistance. In the House bill, they include would have in choosing types of child care activities to fund also differ provisions to expand benefits under the Earned Income Tax Credit (EITC) between the bills. program and to peg the credit to family size. The Senate bill does not propose these changes. Both bills include provisions to establish a The House bill would authorize six grant programs under six titles for supplemental tax credit for families with young children, with differences child care services and related activities. The bill includes programs of in credit amounts and ages of children eligible to claim for credit. The child care and early childhood development services targeted specifically to EITC amendments in the House bill are estimated to result in tax children in Head Start programs, and other preschool children and school- expenditures of $18 billion over a 5-year period. Tax expenditures in the age children. Other programs are authorized for grants to the States for Senate's EITC amendments are estimated to be $2.8 billion over a 5-year child care services, quality improvements, employer-sponsored child care, period. and State standards improvement grants. Both bills also include different amendments to the Dependent Care In contrast, the Senate bill would authorize one large program for Tax Credit program (DCTC). The House bill would reduce the credit for child care services and related activities, under which many of the same families with incomes above $70,000 and eliminate the credit for families or similar activities that would be authorized under the House-proposed with incomes above $89,000. The Senate bill would make the credit 90 programs would either be required to be funded or could be funded at a percent refundable. Estimated tax expenditures of DCTC amendments State's discretion. The Senate bill would also authorize two additional over a 5-year period would be $1.5 billion in the House bill and would be programs, one of which--the standards improvement incentive grants $4.9 billion in the Senate bill. program--is similar to the one proposed in the House bill. The other, a State matching grant program for liability risk pools for child care providers, is not proposed by the House. CONTENTS INTRODUCTION 1 FUNDING 4 Authorization 4 Allocation Formulas and Matching Requirements 5 Substituting Funds 8 CHILD CARE/EARLY CHILDHOOD DEVELOPMENT SERVICES 10 Description 10 Eligible Families and Fees 12 OTHER CHILD CARE ACTIVITIES 16 Employer Involvement Funds 16 Funds to Improve Quality/Expand Availability 16 Standards Improvement Incentive Grants 18 Child Development Demonstrations 18 Child Care Liability Risk Retention Group 19 SERVICE DELIVERY AND FUNDING MECHANISMS 20 Eligible Child Care/Development Providers 20 Availability of Child Care Certificates (Vouchers) 21 Payments for Services 22 STANDARDS AND ENFORCEMENT 23 Federal Model Standards 23 State Standards Requirements 24 Training Requirements 27 State Enforcement Requirements 28 State Standards Study 29 National Standards Study 29 CHURCH-STATE AND CIVIL RIGHTS PROVISIONS 30 Nondiscrimination on the Bases of Race, Sex, Handicap, and Age 30 Nondiscrimination on the Basis of Religion 31 Limitations on Sectarian Use of Funds 32 Preservation of State Laws Limiting Sectarian Use of Funds 33 Limitations on Facilities Assistance 33 Severability 34 STATE AND LOCAL ADMINISTRATION 35 Application Process 35 State Reporting Requirements 38 Administration Costs 40 FEDERAL ADMINISTRATION 42 Administering Agencies 42 TAX BENEFITS 43 Earned Income Tax Credit 43 Supplemental Young Child Credit 44 Treatment of EITC by Major Welfare Programs 45 Dependent Care Tax Credit 46 Dependent Care Assistance Program 47 Child Care Earnings Exclusion 48 COMPARISON OF HOUSE- AND SENATE-PASSED CHILD CARE LEGISLATION IN THE 101ST CONGRESS INTRODUCTION The Federal role in addressing concerns about the availability, cost, package. Child care legislation therefore had to be considered on the and quality of child care has been the focus of much debate in recent House floor again before final House-Senate conference action could occur. years. While many agree that the Federal Government should play an increased role in addressing these concerns, there is not a consensus on After several months of negotiations among House members over the nature and extent of child care problems, and on the approach to differences in the two committee-reported versions of H.R. 3, the House resolving them. Issues currently under debate include questions about leadership introduced a compromise bill, H.R. 4381 (called the Leadership whether and how Federal assistance should be extended to religiously- bill), on March 27, 1990. On March 29, 1990, the House passed H.R. 3, related day care; the appropriateness of setting minimum standards for as amended by substituting the language of H.R. 4381. A substitute publicly subsidized care; and the structure of the program or programs amendment, by Representatives Stenholm and Shaw and endorsed by the that would be used to provide Federal assistance to the States. (For Administration, was rejected by a vote of 195 to 225. On April 24, 1990, general background information on child care issues, see CRS Issue Brief the Senate passed H.R. 3, amended by substituting their bill, S. 5, for the Child Day Care, IB89011, regularly updated.) text of H.R. 3, readying the bill for conference consideration. Both the House and Senate have passed different comprehensive child According to statements made by Representative Gingrich during the care proposals during the 101st Congress. The Senate bill, S. 5, the Act House floor debate and press reports, President Bush has indicated that for Better Child Care Services, was-passed during the 1st Session, on June he intends to veto legislation containing either the House- or Senate- 23, 1989, after several days of heated debate. The bill considered on the passed child care proposals in their current form. Senate floor was an amendment in the nature of a substitute to S. 5 as reported by the Committee on Labor and Human Resources. The amended The House version of H.R. 3 would authorize a total of $1.85 version (called the Mitchell Amendment) incorporated tax provisions billion in FY91 for six programs under six titles in the bill. Of this reported from the Senate Finance Committee. Much of the floor debate amount $1.3 billion would be authorized for FY91 and such sums as focused on various amendments affecting the availability of aid to necessary for FY92-FY95, to be split among three of the programs, Title religiously-related day care and on a Republican substitute, proposed by I (47 percent), Title II (33 percent) and Title IV (20 percent). Under Head Senator Dole and backed by the Administration, that would have provided Start Child Care Amendments (Title I), funds would be available for Head child care aid primarily through the tax system rather than through grants Start programs to expand their part-day, part-year programs to full-day to the States. The substitute was rejected by a vote of 56 to 44. and full-year to meet the needs of working parents. A limited amount of Title I funds would be used to serve children in families with incomes up The House passed child care legislation on two occasions. First, on to 125 percent of the poverty level. (Currently, families eligible for Head October 5, 1989, the House passed two versions of H.R. 3, the Early Start must have incomes below the poverty level.) Higher income families Childhood Education and Development Act, one reported by the Education would pay a fee based on a sliding scale. School-Sponsored Child Care and Labor Committee and the other reported by the Ways and Means (Title II) funds would be for States and school districts to provide before- Committee. They were passed as part of the FY90 budget reconciliation and after-school child care for school-age children and/or early childhood legislation, H.R. 3299. The provisions of H.R. 3, as reported by both development programs for 4-year-olds to meet the needs of working committees, were subsequently dropped from the House reconciliation parents. Families with incomes above specified levels would pay for care CRS-2 on a partial or full fee basis, depending on income level. Quality Incentive Grants and Child Development Demonstration Project, $75 million Improvement Grants (Title IV) would be for grants to States to fund would be authorized for each of FY91-FY98 for the Secretary of DHHS to activities to improve the quality of care, such as training for providers, make grants on a discretionary basis, to States to help them improve their increased salaries to child care staff, and improving enforcement of State standards, and to certain day care providers to operate child development child care regulations. Up to 5 percent of Title IV funds could be used for demonstrations. other activities, such as for grants or loans to providers to assist them in meeting standards. Services funded under School-Sponsored Child Care and Title XX Child Care Grants would have to meet certain standards requirements, Under Title XX Child Care Grants (Title III), amendments would be including new State-established standards that address areas such as group made to the Social Services Block Grant program (Title XX of the Social size limits and child/staff ratios. Provisions in Title IV would require the Security Act) to authorize $450 million in FY91 for a new program of Secretary of DHHS to establish model child care standards addressing child care grants to the States. States would have to use 90 percent of similar areas. In addition, certain prohibitions and limitations are specified their allotments for child care services and 10 percent for administration, regarding use of funds for sectarian purposes and religious training and enforcement activities. States would be required to establish nondiscrimination. voucher programs as a means of providing financial child care assistance to families. Income, child age, or work/training requirements would be left The Senate version of H.R. 3, would also authorize a total of $1.85 to each State's discretion. billion in grants in the first year. Of this amount, $1.75 billion would be authorized for one new program, State Child Care Matching Grants. (Such The House bill also includes tax amendments. These have been sums as necessary would be authorized for out-years.) This would be in characterized as child care assistance because they are viewed by some as contrast to the several programs authorized under the House bill. a means to increase families' purchasing power for needed child care. The amendments include an expansion of benefits under the Earned Income Under this one program, many of the same or similar activities Tax Credit (EITC) program, and pegging the credit to family size. In authorized under the several programs in the House bill would either be addition, a new supplemental credit for families with children under age required, or allowed at the State's option. However, amounts of funds 6 would be added. Tax expenditures of the EITC amendments are specifically targeted for various activities differ, as do eligibility estimated by the Joint Tax Committee to be $18 billion over a 5-year requirements for child care services, and the extent of discretion that a period. The bill would also amend the Dependent Care Tax Credit (DCTC) State would have in choosing types of child care activities to fund. In program to reduce the credit for families with incomes above $70,000 and addition, the child care grant program in the Senate bill would be eliminate the credit for families with incomes above $89,000. Tax established as a new separate program, in contrast to the general child expenditures resulting from the DCTC amendments are estimated to be care services program in the House bill, which would be an amendment to $1.5 billion. Title XX. The State grant program proposed by the Senate would be an 80 percent Federal matching program, unlike the child care services Under the Business Involvement Grants program, $25 million would programs in the House bill (Titles I, II, III, and IV) where nonfederal be authorized for each of FY91-FY95 for the Secretary of the U.S. shares would not be required. Department of Health and Human Services (DHHS) to make grants to businesses for child care activities. Under the Standards Improvement Under the Senate State Child Care Matching Grant program, States would be required to spend 70 percent of their allotments on child care CRS-3 services. Unlike the Title XX Child Care Amendments program in the limitations and prohibitions concerning use of funds for sectarian purposes House bill (Title III), eligible children would be defined in the Senate and religious nondiscrimination would be specified, similar to Title III of program to be under age 13 from families with incomes at or below 100 the House bill. percent of the State median income, whose parents are working. (Eligibility is left to the State's discretion in the House.) Like Title III of the House The Senate bill would authorize two programs in addition to the State bill, States would have to give parents the option of receiving child care Child Care Matching Grants. The bill would authorize 10 percent of the assistance in the form of vouchers. State Child Care Matching Grants appropriation to be for a standards improvement incentive grant program, similar to the one authorized under States would have to spend 10 percent of the 70 percent child care Title VI of the House bill. In addition, $100 million would be authorized services funds for expanding certain existing part-day, part-year programs for grants to the States to operate child care liability risk retention groups to full-day, full-year. These could include part-day Head Start and other for child care providers. The House bill would not authorize such a pre-school programs. The Senate bill does not authorize specific programs program. for Head Start expansion and early childhood education programs, as would be established under Titles I and II of the House bill, but this 10 Finally, the Senate bill also includes amendments to the EITC and percent requirement could fund some similar programs. DCTC program that differ from the House amendments. The Senate bill would establish a supplemental tax credit for families with young children, States would be required to spend at least 10 percent of their applicable to families with children under age 4 (instead of under age 6, allotments on activities to improve the quality of child care in the State. as proposed in the House bill). Resulting tax expenditures are estimated States would be required to fund a greater number of quality improvement by the Joint Tax Committee to be $2.8 billion over a 5-year period. The activities under the Senate program than in a comparable program in the Senate bill does not expand the EITC credit, or peg it to family size, as House bill (Title IV) where States would have more discretion in choosing the House bill does. Also in contrast to the House bill, the Senate bill which quality improvement activity to fund. would make the DCTC 90 percent refundable and allow for advance payments. Tax expenditures from this provision are estimated to be $4.9 States would be allowed, but not required, to spend up to 12 percent billion over a 5-year period. No provisions are included to phaseout the of their allotments on increasing the availability of child care. They could credit for higher income families. choose activities from a detailed list of activities, that includes ones that would be required or optional under the House bill, such as before- and This report provides a side-by-side comparison of the major provisions after-school care, employer-sponsored child care programs, loans to of H.R. 3, as passed by the House and as passed by the Senate, that are providers to help them meet standards, and a range of activities that are characterized as being related to child care. The bills are compared with not listed in the House bill. These other activities include funding for relevant provisions of current law. Current law descriptions are included child care for sick children and homeless children. only in instances where proposals would amend an existing program related to child care, such as Title XX, Head Start, or DCTC, or when it Services funded under the State Child Care Matching Grants program is considered useful to include background, such as with church-State would have to meet certain standards and enforcement requirements, provisions. Provisions of the Senate bill that are not related to child care specified in the bill, and generally similar to those required in the House are not included. bill (under Titles III and IV). Like the House bill (Title IV), model standards would be developed by the Secretary of DHHS. In addition, CRS-4 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) FUNDING Authorization For FY91, the total amount For FY90, the total amount authorized would be $1.85 billion for authorized would be $1.85 billion. Of six programs. Authorization levels this amount $1.75 billion would be (including out-year amounts) for each authorized for FY90 and such sums program would be: as necessary for FY91-94 for one program, State Child Care Matching Grants. (Sec. 104) (1) $1.3 billion for FY91 and such sums as necessary for each of FY92- FY95, to be split among 3 programs so that for each year, 47% ($611 million in FY91) would be for Title I- -Head Start Child Care Amendments; 33% ($429 million) would be for Title II-School-Sponsored Child Care; and 20% ($260 million) would be for Title IV--Quality Improvement Grants; (Sec. 3) (2) $450 million for FY91, $550 million for FY92, $600 million for each of FY93-FY94, and $700 million for subsequent years for Title III-- Title XX Child Care Amendments; (3) $25 million for each of FY91-FY95 for Title V--Business Involvement Grants; CRS-5 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) (4) $75 million for each of FY91-FY98 10% of the State Child Care Matching for Title VI-Standards Improvement Grants appropriation for each of Grants and Child Development FY93-FY94 would be for a standards Demonstration Project. 2% of Title VI improvement incentive grants program funds would be for the demonstration similar to House bill. This amount project. could not be less than $35 million or more than $75 million in each year. No program comparable to the Child Development Demonstration Project would be authorized. (Sec. 104) No comparable provisions. For FY90, $100 million would be authorized for a Child Care Liability Risk Retention Group program. (Sec. 104) Allocation Formulas and Head Start funds are allocated as Title I--Head Start Child Care No comparable provisions. Matching Requirements follows: 13% of the appropriation is Amendments: 8% of the Title I funds reserved for Indian and migrant available for this program would be programs, services to handicapped reserved for Indian and migrant children, payments to the territories, programs, services to handicapped training and technical assistance and children, and payments to the discretionary payments made by the territories. The remainder would be Secretary of DHHS. Eighty-seven allocated to the States according to percent of the appropriation is the population factors in the existing allocated among the States based on Head Start formula. No match would the States' 1981 allocation and counts be required for funds that support of poor children and AFDC recipients. child care services under this program. The program is an 80% Federal (Sec. 104) matching grant program. CRS-6 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Title II-School-Sponsored Child Care: No comparable provisions. 1% of funds would be reserved for grants to the territories and services for Indian children. Remaining funds would be allocated to the States based on the formula for basic grants under Title I, Chapter 1 ESEA. Under this formula, grants are made to States in proportion to counts of poor children multiplied by a State cost factor. States are to make grants to local education agencies (LEAs) in accordance with county allocations established by the Department of Education. No match would be required. (Sec. 8002) Title XX funds are allocated to the Title III--Title XX Child Care State Child Care Matching Grants: States based on population. No Amendments: Child care funds would One-half of 1% would be reserved for match is required. be distributed to States and territories the territories and 1.5-3% would be using a formula similar to existing reserved for services to Indian Title XX formula. No match would children. One-half of the remaining be required. (Sec. 2013) funds would be allocated to the States based on the number of children under age 5 in the State multiplied by the "allotment factor," compared to all States. The other half would be allocated to the States based on the State recipient population of the National School Lunch program CRS-7 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) multiplied by the allotment factor, compared to all States. The allotment factor would be the U.S. per capita income divided by the State per capita income and could not be greater than 1.2 or less than .8. If a State does not seek or receive funds, funds would be allocated to eligible localities so that each locality received a share of the State grant based on the number of children in local areas. The program would be a 80% Federal matching program. (Secs. 105, 117, 127) Title IV--Quality Improvement Grants: No comparable provisions. Funds would be allotted to States using a formula substantively the same as under the State Child Care Matching Grants in the Senate bill, summarized above, except that localities would not be eligible for funds and no match would be required. (Sec. 658(c)) Title V--Business Involvement Grants: No comparable provisions. The Secretary of DHHS would make grants to eligible businesses--no formula is specified. Grants would be made equitably to businesses in all geographic areas. Businesses would CRS-8 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) have to agree to spend twice the amount of the grant. (Secs. 501, 503) Title VI-Standards Improvement Standards Improvement Incentive Incentive Grants and Child Grants: Would be similar to House Development Demonstration Project: bill. (Sec. 119) The Secretary of DHHS would award standards improvement grants to States on a competitive basis. A 20% match would be required of the States. The Secretary would award demonstration grants on a discretionary basis to eligible public and private programs. No match would be required. (Sec. 601) No comparable provisions. Child Care Liability Risk Rentention Groups: Funds would be allocated to States according to the same formula used in allocating funds under the State Child Care Matching Grant program, described above. (Sec. 124) Substituting Funds Title I--Head Start Child Care State Child Care Matching Grants: Amendments, Title II--School- Similar provisions, except that States Sponsored Child Care, Title IV-- can use existing expenditures in Quality Improvement Grants: Funds support of child care to satisfy the could be used only to supplement, not matching requirement. Such supplant Federal, State, and local expenditures could not be used to funds for the support of activities satisfy the matching requirement of CRS-9 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) under these programs. (Title IV, Sec. any other Federal program. (Sec. 107) 658 (H)) Title III--Title XX Child Care Amendments: Same as for Titles I, II, and IV, except that local funds are not included. (Sec. 2012(b)(2)(B)) CRS-10 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) CHILD CARE/EARLY CHILDHOOD DEVELOPMENT SERVICES Description Head Start provides comprehensive Title I--Head Start Child Care No comparable provisions. (However, health, nutrition, education, social Amendments: Funds would be for under the State Child Care Matching and other services to eligible children. Head Start programs to provide full- Grants program, States would be Most Head Start programs operate day, full-year developmentally required to spend a portion of their part-day and do not operate during appropriate child care services. grants to extend to full-day certain the summer months. (Sec. 106) existing part-day programs, which could include Head Start programs. (Sec. 107) Title II-School-Sponsored Child Care: No comparable provisions. (However, Funds would be used by LEAs to under the State Child Care Matching expand, establish, or operate early Grants program, States would be childhood development services and/or required to use a portion of their before- and after-school child care. grants to extend to full-day certain Before- and after-school child care existing part-day programs, which would be developmentally appropriate could include State- or locally-funded and would be provided Monday-Friday preschool programs and Chapter 1, for the full-year, excluding legal public ESEA programs. In addition, States holidays. LEAs would be required to would have the option of using a provide full-day services to 4-year portion of their grants to: establish olds, and such services could be either after school child care programs; early childhood development or before make grants to LEAs to establish or and after-school child care, or both. maintain extended child care Early childhood development services programs; and support demonstration would have to be appropriate to the projects in public schools that provide child's age and would include services full-day, full-year child care for to children with disabilities, children age 3 to 5 and before- and coordination of health and nutrition after-school care for children age 5 to CRS-11 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) services that are available from other 12.) (Sec. 107) agencies, and referrals to health and social services. Early childhood development services would be prohibited from administering norm- referenced tests. Both before- and after-school and early childhood development programs would have to include adequate and nutritious meals and if practicable, social services. Services would also have to meet certain requirements which are described below in the Standards and Enforcement section. (Sec. 8003) Services furnished under Title XX are Title III--Title XX Child Care State Child Care Matching Grants: directed at 5 broad goals described in Amendments: States would be States would be required to use at law. States are given wide discretion required to use 90% of funds for child least 70% of their grants to fund child as to the services they can provide care services that meet certain care services. At least 10% of this and there is very limited information requirements which are described amount must be used to extend on how they use their Title XX funds. below in the Standards and certain existing part-day child Surveys have found, however, that Enforcement section. (The remaining care/early childhood development most States use some Title XX funds 10% of funds would be for programs (such as Head Start and on child care, as well as a range of administration, training, and other preschool programs) to full-day other social services. enforcement.) (Sec. 2012(b)) programs. (The remaining funds would be for activities to improve the quality and availability of child care, and administration.) (Sec. 107) CRS-12 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Eligible Families and Fees At least 90% of children in each Head Title I--Head Start Amendments: No comparable provisions. Start program must be from families Children eligible and participating in with income less than the OMB Head Start under current law would poverty level. Head Start programs be eligible for child care services. Up are prohibited from charging fees for to 20% of Title I funds could be used participation. Children age 0 to to provide both Head Start and full- compulsory school age are served, day, full-year child care services to with most children age 3 or 4. (Very children from families with incomes young children are served in Head up to 125% of the poverty level if all Start Parent and Child Centers.) At Head Start-eligible families requesting least 10% of Head Start slots in each child care services receive these State must be available for services. Families with incomes above handicapped children. the poverty line would pay a fee based on a sliding scale. (Sec. 106) Parents are not required to meet work All parents of children served under and training requirements as a these amendments would have to be condition of eligibility to Head Start. working or in a job training or education program. (Sec. 106) Title II-School-Sponsored Child Care: No comparable provisions. Children from families of all income levels would be eligible for before- and after-school and child development services. Services would be free of charge for children with family incomes up to 100% of the poverty level; on a sliding fee scale for children with family incomes above 100% of poverty through 160% of the CRS-13 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Lower Living Standard (LLS); and on a full-fee basis for children with family incomes greater than 160% of LLS. For either program, no more than 25% of funds could be used to serve children with family incomes above the poverty level. (Sec. 8003) The early childhood development program would serve 4-year olds (to the extent that Head Start services are not available) and, at LEA option, 3-year olds. The before- and after- school program would serve children attending early childhood development programs, kindergarten or elementary or secondary school classes. (Sec. 8003) To be eligible, children must live in the area served by the LEA and their parents must be working or in a job training or education program. (Sec. 8003) Eligibility for services funded by Title Title III--Title XX Child Care State Child Care Matching Grants: XX is determined by each State. Amendments: As under current Title Services would be for children under XX law, States would determine age 13 with family incomes up to CRS-14 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) eligibility criteria for child care 100% of the State median income services. whose parents are working, seeking work or in a job training or education program. The work/training requirements would not apply to children who are receiving or needing protective services. (Sec. 103) No comparable provisions. States would have to give priority to serving children of families with "very low income" or children with "special needs." (Sec. 107) In addition, States would have to meet the need for child care services for eligible children, including infants, preschool children, and school age children, giving special attention to meeting the needs for low-income children, migrant children, children with a handicapping condition, foster children, children in need of protective services, children of adolescent parents, and children with limited English language proficiency. (Sec. 106) CRS-15 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) States would be required to establish Services would be provided on a a sliding fee scale for determining how sliding fee scale, established by the much other families would pay for State. (Sec. 107) services. Services funded by these amendments would be without charge for families with incomes below the poverty level. (Secs. 2012(e) and (g)) CRS-16 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) OTHER CHILD CARE ACTIVITIES Employer Involvement Funds Title V--Business Involvement Grants: No comparable provisions. (However, The DHHS secretary would be under the State Child Care Matching authorized to make grants to Grants program States could, at their employers for the provision of child option, fund employer-sponsored child care services for employees, and when care programs using funds targeted possible, other families in the for improving the availability of child community. In distributing grants, care.) (Sec. 107) the Secretary would give priority to businesses with less than 100 full- time employees. Employers receiving grants would have to spend 2 times the grant amount for the services. Providers would have to comply with applicable State and local licensing requirements. (Secs. 501, 503) Funds to Improve Quality/Expand Title IV--Quality Improvement Grants: State Child Care Matching Grants: Availability States would be required to use funds States would be required to use 10% under this program to do at least 1 of their grants to do several activity from the following list of mandatory activities that are similar activities: a) expand resource and to the activities listed in the House referral programs; b) provide training bill, plus additional activities, to child care staff; c) improve including providing grants to libraries monitoring and enforcement of State for child care materials and services. standards; and d) improve salaries of (Sec. 107) Head Start teachers, teachers under the Title II--School-Sponsored Child Care program, and, to the extent CRS-17 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) practicable, other major Federal and State child care programs. The amount of funds to be used for this purpose is not specified, but would be at least 93% of their Title IV grants (i.e., their total minus allowed expenses for improving availability-- up to 5%--and administration-up to 2%). (Sec. 658E) Title III--Title XX Child Care Amendments provides that Title IV could not authorize the use of any funds with respect to child care services provided under Title XX. (Sec. 2021) States would be allowed to use up to States would be allowed to use up to 5% of their Title IV funds to support 12% of State Matching Grant program 1 or more other specified child care funds for 1 or more activities to activities, including making loans to improve the availability of child care. providers for renovations, making A greater number of discretionary grants or loans to providers to assist activities is specified under the Senate them in meeting standards, and bill. Activities include ones similar to providing assistance to businesses. those proposed in the House bill, plus (Sec. 658E) others, including providing temporary care of sick children who are unable to attend child care, providing child care for homeless children, and establishing a revolving loan fund for CRS-18 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) family day care providers to make capital improvements. (Sec. 107) Standards Improvement Incentive Title VI-Standard Improvement State Child Care Matching Grants: Grants Incentives Grants: On Oct. 1, 1990 Similar program, except the Secretary the Secretary of DHHS would be would have 3 years from the time of required to establish a State matching enactment to establish it. (Sec. 119) grant program to assist States in improving their standards. Grants would be made to States on a competitive basis, taking into account the quality of the State's existing standards relative to standards in other States that apply for funds; the level of standards that the State wants to adopt and its plans for achieving it; and the fiscal status of the State relative to other States. Grants would be for 2-year periods with no State to receive more than 3 consecutive grants. The program would terminate after 8 years. (Sec. 601) Child Development Title VI--Child Development No comparable provisions. Demonstrations Demonstration Project: The Secretary of DHHS would be authorized to fund up to 10 public agencies and private entities to administer child development models. To receive CRS-19 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) funding, applicants would, among other things, have to assure that they will recruit, train, monitor, and support between 20 and 35 family child care providers and require them to provide high quality child care services. Grantees would evaluate and report on the model by April 1993. (Sec. 601) Child Care Liability Risk No comparable provisions. Child Care Liability Risk Retention Retention Group Group: States would use funds under this program to establish or operate risk retention groups for child care providers licensed under State or local law. Within 3 years of enactment, providers participating in risk pools would have to meet State standards required under the State Child Care Matching Grants program, as described below in the Standards and Enforcement Section. (Sec. 124) CRS-20 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) SERVICE DELIVERY AND FUNDING MECHANISMS Eligible Child Care/Development Head Start programs are operated by Title I--Head Start Child Care No comparable provisions. Providers local public or private nonprofit Amendments: Agencies that meet agencies that meet requirements existing requirements under Head specified in law. Start would be eligible providers. Title II--School-Sponsored Child Care: No comparable provisions. (However, LEAs could provide services directly if States choose to use State Child or through grants to or contracts with Care Matching Grant funds for grants other public entities and certain to school districts, school districts private nonprofit community-based would be allowed to provide services organizations. Priority would be directly or through contracts with or given to funding programs operated grants to other public entities and in a public school building, if the cost certain private nonprofit community- is comparable to the costs of programs based organizations, similar to those operated in other facilities. (Sec. 8003) specified in the House bill.) (Sec. 107) Title XX does not specify entities Title III--Title XX Child Care State Child Care Matching Grants: eligible for providing child care Amendments: States could provide States could provide services through services. By law, Title XX-funded services directly, through contracts contracts with or grants to providers, child care services must meet with or grants to providers, by issuing grants to units of general purpose applicable State and local standards. certificates, or by other arrangements. local government, or through issuing Eligible providers would be those that certificates. Eligible providers would meet the standards and enforcement be center-based providers, group home provisions specified in the bill and providers, family child care providers, summarized below in the Standards and certain relatives that meet and Enforcement section. (Sec. standards and enforcement 2012(a)(4)) requirements summarized below. CRS-21 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Title IV--Quality Improvement Grants: Eligible providers are defined under this program only to be those similar to those in Senate bill, except that grandmothers would be the only relative specified. Providers would have to meet standards and enforcement requirements under this program, summarized below. (Sec. 658K) No comparable provisions. Providers would be required to serve a mix of children, including children with different socioeconomic backgrounds and disabled children, if feasible. They would also have to give priority to serving children with "very low family incomes" and children with "special needs." States would be required to distribute funds to a variety of types of providers in each community and equitably among providers in urban and rural areas. (Secs. 103, 107, 108) Availability of Child Care Title III--Title XX Child Care State Child Care Matching Grants: Certificates (Vouchers) Amendments: Within 2 years of Participating States would be required enactment of this program, to give parents the option of receiving participating States would be required a child care certificate, usable at to establish a child care certificate eligible child care providers, but only CRS-22 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) program. Each parent and legal if a resource and referral program was guardian receiving assistance under established according to specifications the program would be given the in the bill. (Sec. 108) option of receiving assistance in the form of a certificate, usable at any eligible child care provider. Child care certificate is defined as a certificate issued by a State directly to a parent or legal guardian. Eligible providers would have to meet applicable standards of State and local law. (Sec. 2012(a)(4)) Payments for Services Title III--Title XX Child Care State Child Care Matching Grants: Amendments: Reimbursement for Payments to providers would be at child care expenses would be at the the same rate charged by providers in market rate, with higher the State or substate area for reimbursements for infants and comparable services to children of toddlers, children with disabilities, and comparable ages and special needs comprehensive child care programs for whose parents are not eligible for children of adolescent mothers. (Sec. certificates under this program or for 2012(e)) child care assistance under any other Federal or State program. (Sec. 107) CRS-23 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) STANDARDS AND ENFORCEMENT Federal Model Standards Title IV--Quality Improvement Grants: State Child Care Matching Grants: Within 60 days of enactment, to Similar to House bill, with differences improve the quality of child care in the composition and appointment services, the Secretary of DHHS method of the advisory committee. would be required to establish a (Sec. 118) national advisory committee to develop recommended child care standards addressing certain areas for center-based care, family home care, and group home care. The Secretary would publish the recommended standards in the Federal Register for comment and issue rules establishing the recommended standards. (Sec. 658J) For center-based care, these areas The recommended standards would would be group size limits; child-staff differ, in that they would include, in ratios; staff qualifications; health, addition to the House categories, nutrition, and safety requirements; specified health and safety inservice training; and parental requirements for each of the child involvement. care settings, as follows: prevention and control of infectious diseases; For family home care, these would injury prevention, control and be maximum number of children treatment; building and physical served, including the total number of premises safety; general health and infants; minimum caregiver age; nutrition; services for children with health, nutrition, and safety special needs; and prevention of child CRS-24 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) requirements; and inservice training. abuse. In addition, the standards could not be "less or more rigorous For group homes, this would be the than the least or most rigorous same as for family homes, with the standard" that exists in any of the addition of child-staff ratios. States. (Sec. 118) State Standards Requirements Head Start programs are currently Title I--Head Start Child Care No comparable provisions, except that not required by Federal law to meet Amendments: No change to current Head Start programs would be subject State and local child care standards. law. (However, requirements that all to standards and enforcement States vary in their practices of publicly funded child care meet requirements applicable to publicly requiring Head Start programs to standards under Title III of the bill funded child care, as would be meet standards. would apply to Head Start programs. required under the State Child Care In addition, requirements under Title Matching Grants program. IV of the bill that all State licensed and regulated child care providers be subject to enforcement activities, could also apply to Head Start programs, unless not regulated by State law.) Title II--School-Sponsored Child Care: No comparable provisions. (However, Programs would be required to comply if States choose to fund extended day with "applicable State regulatory care programs, States would have to standards for health and safety" and assure that such care is "applicable State standards for developmentally appropriate to meet program quality." (Sec. 8003) In the needs of school-age children and addition, within 3 years of enactment, that parents have the opportunity to States would be required to establish participate.) (Sec. 107) standards in specified areas for both early childhood development and before- and after-school care funded CRS-25 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) under Title II. (Sec. 8004) The early childhood development standards would address group size limits; child-staff ratios; staff qualifications; health, nutrition, and safety requirements; and parent involvement. The before- after-school care standards would address in-service training for staff; health, nutrition, and safety requirements; and parental involvement. Title III--Title XX Child Care State Child Care Matching Grants: Amendments: During the 3-year period The providers of child care services following enactment of this program, for which assistance is provided under funds would be for child care services the program would be required to that meet "all applicable child care comply with "all licensing or standards and licensing and regulatory requirements (including registration requirements" as registration requirements) applicable established by State and local law. under State and local law," and ensure (Sec. 2012(b)(2)) that "such requirements are imposed and enforced by the State uniformly on all licensed and regulated child care providers within the same category of care, which receive public funds." (Sec. 107) CRS-26 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Within 3 years after enactment, Within 3 years after enactment, participating States would have to set participating States would have to set child care standards addressing the child care standards addressing the same areas covered by the Federal areas covered by the Federal model model standards for center care, standards for center care, family care, family care and group care (above). and home care (above). The The standards would apply to "all standards would apply to "all such child care funded in the State under providers who are receiving assistance this title and all child care services under this title or under other delivered by providers in the State publicly-assisted child care programs." who receive public funds for child care (Sec. 107) services and are required by the State to be licensed or regulated." (Sec. 2012(c)) States could not reduce the categories Similar provisions. (Sec. 107) of providers licensed or regulated by the State or the level of child care standards, except the standards could be reduced if the State demonstrates the reduction is based on positive developmental practice or is necessary to increase access to and availability of child care providers and will not jeopardize the health and safety of children. (Sec. 2012(h)) States would be ineligible for further States would be ineligible for funding 3 years after enactment assistance 3 years after enactment unless they demonstrate that "all child unless they demonstrate that all child CRS-27 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) care providers in the State who care providers required to be licensed receive funds under this title and all or regulated are, and are subject to other providers in the State who the enforcement provisions; and, that receive public funds for child care "all such providers who are receiving services" are licensed or regulated as assistance under this title or under required by State or local law, comply other publicly assisted child care with the new child care standards programs" meet these requirements established by the State (as required and meet the new child care standards above) and are subject to the Title III established by the State (as required enforcement provisions (described above). (Sec. 110) below). (Sec. 2011) Provisions of the Title IV program No comparable provisions. could not be construed to impose any requirement relating to licensing, training, compliance, enforcement, salaries, recommended standards, or the making of grants or loans, or to authorize the expenditure of any funds, with respect to child care services provided under Title XX, including the child care amendments authorized under Title III of the House bill. (Sec. 2021) Training Requirements Title III--Title XX Child Care State Child Care Matching Grants: Amendments: Within 2 years of Within 3 years of enactment, States enactment, States would have to would have to require that all require all child care providers (and employed or self-employed persons their caregivers) who receive public who provide licensed or regulated care CRS-28 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) funds for child care services and are complete a "minimum number of required to be licensed or regulated in hours" of training each year. (Sec. the State to take 15 hours of training 113) (States would use 10% of their each year. Training would be tailored grants for several quality to the needs of the States and improvement activities, including providers. States would use 10% of training, however proportion for their grants for training, enforcement training is not specified.) and administration. Proportions for each are not specified. (Sec. 2012(d)) State Enforcement Requirements Title III--Title XX Child Care State Child Care Matching Grants: Amendments: Within 3 years of Similar provisions, except that the enactment of Title III, States receiving enforcement policies would be assistance would be required to have applicable to all licensed or regulated in effect 10 specified enforcement care in the State. (Sec. 107) policies applicable to care funded under Title XX. (Sec. 2012(i)) Title IV--Quality Improvement Grants: Within 3 years of enactment of the bill, States receiving assistance under this program would have to have in effect the same enforcement provisions as required under Title III, but they would be applicable to all licensed or regulated care in the State. (Sec. 658E) CRS-29 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) State Standards Study Title IV--Quality Improvement Grants: State Child Care Matching Grants: The State agency administering the Similar provisions, except that the Title IV program would be required review would be conducted by a newly to review existing State licensing established State Advisory Committee requirements and policies and report on Child Care, Subcommittee on within 18 months to the State CEO Licensing; the report would have to on the review. The report would be made within 3 years of enactment include recommendations concerning and would contain additional standards that should apply to school- information, including comments on sponsored child care under Title II. how the State standards compare with If the State conducted such a review the national model standards. (Sec. within 3 years prior to participating 111) in this program, the review would not have to be conducted. (Sec. 658E) National Standards Study No comparable provisions. State Child Care Matching Grants: The Secretary of DHHS and the Office of Technology Assessment would be required to study child care standards nationally and report to Congress. The study would have to occur within 4 years of enactment. (Sec. 120) CRS-30 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) CHURCH-STATE AND CIVIL RIGHTS PROVISIONS Nondiscrimination on the Bases Recipients of Federal financial Title II-School-Sponsored Child Care: State Child Care Matching Grants: of Race, Sex, Handicap, and Age assistance are generally barred from All programs would be subject to the All assistance, including assistance in discriminating on the bases of race, sex nondiscrimination requirement of the form of child care certificates, color, and national origin (Title VI of Title IX (Sec. 8003(e)(3)), and such would be subject to the general the Civil Rights Act of 1964, 42 U.S.C. programs sponsored by private nondiscrimination requirements of 2000d et seq.), handicap (Section 504 nonprofit community-based Title VI, Title IX, Section 504, and of the Rehabilitation Act of 1973, 29 organizations would be subject as well the Age Discrimination Act. (Sec. U.S.C. 794), age (the Age to the nondiscrimination requirements 122(a)) Discrimination Act of 1975, 42 U.S.C. of the Head Start Act The sex 6101 et seq.), and, in the case of nondiscrimination provision of the education programs or activities, sex latter Act would be construed "so as (Title IX of the Education to be consistent with Title IX." (Sec. Amendments of 1972, 20 U.S.C. 1681 8003(2)(B)) et seq.). Title IX exempts educational institutions controlled by religious Title III--Title XX Child Care organizations from its prohibition on Amendments: All assistance, including sex discrimination if such assistance in the form of certificates, nondiscrimination "would not be would be subject to the consistent with the religious tenets of nondiscrimination requirements of such organization[s]." The Head Start Title VI, Title IX, Section 504, and program supplements these the Age Discrimination Act. (Sec. requirements with both a general 2012(3)(A)) prohibition of discrimination on the bases of "race, creed, color, national origin, sex, political affiliation, or beliefs" and specific prohibitions against discrimination on the bases of sex or handicap. See 42 U.S.C. 9849. CRS-31 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) The Head Start program contains no exemption from its sex nondiscrimination requirement for institutions controlled by religious organizations. Finally, Title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.) generally bars employment discrimination on the bases of race, color, national origin, religion, and sex, regardless of whether or not an employer receives Federal financial assistance. Religious organizations are exempt from Title VII's ban on religious discrimination but not from the other prohibitions. Nondiscrimination on the Basis Current law contains no general Title I--Head Start Child Care State Child Care Matching Grants: of Religion prohibition on religious discrimination Amendments: Would retain and apply Would bar religious discrimination in by recipients of Federal financial the existing Head Start religious the provision of child care services assistance. Some individual programs, nondiscrimination provision. funded under this program. Would do prohibit religious discrimination. also bar religious discrimination in The Head Start Act, for instance, Title II-School-Sponsored Child Care: admissions and in employment (with requires that all grants and contracts Would impose the Head Start respect to employees who work provide that "no person with nondiscrimination requirement, directly with children), except that responsibilities in the operation including that concerning "creed. .or providers who receive less than 80% thereof will discriminate with respect beliefs," on nonprofit community-based of their operating budgets from public to any such program. because of. organizations as a condition of funds could give preference in .creed. .or beliefs." (42 U.S.C. eligibility for grants or contracts. admissions for slots not funded by CRS-32 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) 9849(a)) But others, including most (Sec. 8003(e)(2)(B)) this program to children whose other child care programs and the families participate, and preference in Title XX program, do not. In Title III--Title XX Child Care employment to individuals who addition, Title VII of the Civil Rights Amendments: Would impose religious participate, on a regular basis in the Act of 1964 (42 U.S.C. 2000e et seq.), nondiscrimination requirements in activities of the organization that as noted above, bars discrimination in admissions, services, and employment owns or operates such providers. employment on the basis of religion identical to those contained in the Notwithstanding the foregoing, but exempts religious organizations Senate bill. (Sec. 2012(a)(3)(B)) sectarian day care providers would be from that prohibition. permitted to require that all employees adhere to their religious tenets and beliefs and to rules forbidding the use of alcohol or drugs. (Sec. 122) Limitations on Sectarian Use of The First Amendment to the Title II--School-Sponsored Child Care: State Child Care Matching Grants: Funds Constitution bars Congress from As an addition to the ESEA, would be Would bar the use of funds "for any enacting any law "respecting an subject to the existing restriction in sectarian purpose or activity, establishment of religion." Education Title X of the ESEA (redesignated as including sectarian worship and and health programs, including the Title IX by the bill) barring "the instruction," but would exempt from Elementary and Secondary Education making of any payment under this that prohibition assistance provided Act (ESEA), frequently prohibit the chapter for religious worship or in the form of child care certificates use of funds for religious worship or instruction." (20 U.S.C. 3384) Also and assistance received by relatives instruction. Existing child care grant mandates the inclusion of private caring for a grandchild, niece, nephew, programs, including Head Start and school children "in accordance with or sibling. In addition, would provide Title XX, contain no explicit sectarian the provisions of Chapter 1 of title I." that "financial assistance provided use prohibitions. (Sec. 8003(b)(5)) under this title shall not be expended in a manner inconsistent with the Title III--Title XX Child Care Constitution." (Secs. 121(a) and (b)) Amendments: Would impose same sectarian use restrictions as are CRS-33 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) contained in the Senate bill, except that exemption in the Senate bill for funds received by a provider caring for a "grandchild, niece, nephew, or sibling" is here expressed as an exemption for funds received by a provider caring solely for "members of the family of such provider." (Sec. 2012(a)(2)) Preservation of State Laws Title III--Title XX Child Care State Child Care Matching Grants: Limiting Sectarian Use of Funds Amendments: Same as Senate bill. Provides that "[n]othing in this title shall be construed to supersede or modify any provision of a State constitution or State law that prohibits the expenditure of public funds in or by sectarian institutions." (Sec. 122) Limitations on Facilities Education and health facilities Title I--Head Start Child Care State Child Care Matching Grants: Assistance construction grant programs generally Amendments, Title II--School- In addition to the sectarian use exclude facilities to be used for Sponsored Child Care, and Title IV-- limitations noted above, would require sectarian instruction or worship or as Quality Improvement Grants: In all providers receiving assistance for a school or department of divinity, addition to the sectarian use the renovation or repair of child care and require proportionate repayment limitation noted above for Title II, facilities to repay a proportionate if those limitations are violated. would require all providers receiving amount of the assistance if the assistance for the renovation or repair facilities cease to be used for child of child care facilities under these care services during the useful life of titles to repay a proportionate amount the renovation or repair. Would limit of the assistance if the facilities cease facilities assistance to sectarian CRS-34 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) to be used for child care services providers to renovations or repairs during the useful life of the "necessary to bring such facility into renovation or repair. Would limit compliance with health and safety facilities assistance to sectarian requirements" imposed by this title. providers to renovations or repairs (Sec. 108) "necessary to bring such facility into compliance with health and safety requirements" imposed by these titles. (Sec. 658H(b)) Severability Title III--Title XX Child Care State Child Care Matching Grants: Amendments: Would declare Would declare provisions of this provisions of this program to be program to be "separable," so that if severable, so that if any part were any part were held to be held to be unconstitutional or unconstitutional, the rest of the title otherwise invalid, the rest could would remain valid. (Sec. 128) In continue to be implemented. (Sec. addition, would declare provisions of 2012(a)(3)(B)(v)) the nondiscrimination section of this title to be severable, so that if any part of that section were declared to be invalid, the rest of the title could still be given effect. (Sec. 122) CRS-35 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) STATE AND LOCAL ADMINISTRATION Application Process and Head Start agencies apply to the Title I--Head Start Child Care No comparable provisions. Administering Agencies Secretary of DHHS according to a amendments: No change from process specified in regulations. existing law. Title II--School-Sponsored Child Care: No comparable provisions. To be eligible for Title II funds, States would submit to the Secretary of Education (through their State education agencies) assurances regarding fiscal control, accounting, standards, and 2-year plans to be submitted by participating LEAs. (Sec. 8004) Under Title XX, States are not Title III-Title XX Child Care State Child Care Matching Grants: required to submit applications, but Amendments: States would initially States would submit an application to prior to spending their allotments be entitled to funds, but after 3 years, the Secretary of DHHS containing they must submit to the Secretary of funding would be contingent on assurances that the State will comply DHHS annual "pre-expenditure demonstrating that standards with the requirements of the bill, and reports" on how they intend to use requirements (summarized above in a 3-year plan developed by a State their funds. Standards and Enforcement section) administering agency or a State child are met. Like under current law, care board. The bill contains several States would submit a pre-expenditure policies and procedures that must be report on use of funds under this addressed in the 3-year plan including program. The report would be in meeting the standards requirements. addition to the one required under The administering agency or board existing law. (Secs. 2011, 2014) would also coordinate services with those of other Federal, State and local CRS-36 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) programs; assess child care needs and develop a plan to meet the needs; hold hearings on child care; and establish local advisory councils to conduct local child care needs assessments, advise the administering agency, and make reports and recommendations. (Secs. 106 and 107) No comparable provisions. States could obtain a planning grant to meet the State plan requirements. The grant amount could be up to 1% of the State's allotment and would be considered to be part of the State's administrative costs under the program. (Sec. 109) The State agency with primary The State Governor would appoint responsibility for child care in the the administering agency. The State would administer the program. Governor would also appoint a State (Sec. 2012(a)) advisory committee on child care to assist and advise the administering agency. The advisory committee would have a subcommittee on licensing. (Sec. 111) No comparable provisions. In the case of States that do not participate in the program, the application process would be carried out by the CEO of units of general CRS-37 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) purpose local government. (Sec. 127) Title IV--Quality Improvement Grants: No comparable provisions. States would submit an application to the Secretary of DHHS containing assurances that they will comply with the requirements of the bill, and a 5- year plan developed by a State administering agency. The plan would provide that activities specified under the bill are accomplished. (Sec. 658E) Title V--Business Involvement Grants: No comparable provisions. Businesses would submit applications to the Secretary of DHHS containing specified information. (Sec. 503) Title VI-Standards Improvement Standards Improvement Incentive Incentive Grants: States would Grants: Similar provisions. (Sec. 119) submit an application to the Secretary of DHHS containing assurances about the State contribution to the program, use of funds, and information about current standards and their expected improvement. (Sec. 601) CRS-38 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Title VI--Child Development No comparable provisions. Demonstration Project: Eligible agencies would submit applications containing specified information to the Secretary of DHHS. (Sec. 601) State Reporting Requirements Under Title XX, States are required Title III--Title XX Child Care State Child Care Matching Grants: to submit to the Secretary of DHHS Amendments: States would submit a No comparable provisions. (However, 3 types of reports. Prior to spending pre-expenditure report on the use of States would have to submit a plan, funds, they must submit pre- Title III funds, similar to the one as described above under Application expenditure reports on how they required for regular Title XX funds. Process.) intend to use funds, including The report would not have to be information on the type of activities revised during the year. (Sec. 2014(a)) to be supported and the categories or characteristics of individuals to be served. Pre-expenditure reports must be made public, and revised throughout the year to reflect changes. The second report required is the States would be required to provide No comparable provisions. (However, annual report, which must contain similar reports on the child care under the State plan requirements, information on how funds were activities funded under this program States would establish procedures for actually spent, including information or under the regular Title XX collecting certain data on how child on the number of persons served program. The reports would contain care needs of families are being met, broken down by children and adults information specific to child care, as including information on the number and the types of services they follows: For each of center-based of children served under the program received; total amount spent for each care, group home care, family care, and under other Federal programs; service, including per child costs and and relative care, information on the the type and number of providers in per adult costs; eligibility criteria number of children served by income the State; the average cost of care in CRS-39 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) used, including fee scales; and category, the average cost and market the State; other information methods of delivering services, rate of care by geographical area, and considered necessary by the Secretary; showing those by public and private the out of pocket cost borne by the extent to which the availability of agencies. families for funded services; care has increased; and how the information related to recipients who purposes of the program are being receive public benefits; eligibility met. There is no requirement that criteria used; methods of providing data be collected on an annual basis.) services; and State standards, (Sec. 107) licensing, regulatory, and enforcement requirements in effect. (Sec. 2014(c)) In addition, within 3 years of enactment, State Advisory Committees on Child Care would be required to submit reports to the Governor on child care services provided by different types of providers and recommendations made by the Subcommittee on Licensing. The Governor would submit reports to the Secretary of DHHS. (Sec. 111) States must also conduct audits on Similar audits would be required. (Sec. No comparable provisions. their Title XX funds every 2 years. 2014(d)) Title IV--Quality Improvement Grants: Some similar information would be Beginning not later than Dec. 31, collected under the data collection 1992, States would be required to requirement, described above. report to the Secretary of DHHS every 2 years on how Title IV funds are used, including information on why certain activities were funded; CRS-40 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) how the child care needs of families are met; the number of children served under this program and other State and Federal programs; the type and number of child care providers in the State; and the salaries of child care staff in the State. (Sec. 658 D(c)(6)) Administration Costs Head Start programs can use up to Title I--Head Start Child Care No. comparable provisions. 15% of funds for administration. Amendments: No change to existing law. Title II-School-Sponsored Child Care: No comparable provisions. States could use up to 3% of funds for administration. (Sec. 8004(b)) No administrative cap is specified Title III--Title XX Child Care State Child Care Matching Grants: under Title XX. Amendments: States would spend States could spend up to 8% of funds 10% of funds for administration, for administration. (Sec. 107) training and enforcement. No specific breakdown is provided. (Sec. 2012(b)) Title IV--Quality Improvement Grants: No comparable provisions. States could spend up to 2% of funds for administration. (Sec. 658E) CRS-41 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) No comparable provisions. Child Care Liability Risk Retention Group: States could spend up to 10% of funds for administration. CRS-42 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) FEDERAL ADMINISTRATION Administering Agencies Head Start and Title XX are All programs except Title II and the DHHS would administer the State administered by DHHS. tax provisions would be administered Child Care Matching Grants program, by DHHS. Title II would be the Standards Improvement Incentive administered by the Dept. of Grants, and the Child Care Liability Education and the tax provisions Risk Retention Group program. A would be administered by the Internal new position of Administrator of Child Revenue Service. Care would be created within DHHS to coordinate all DHHS child care activities and those of other Federal agencies. The administrator would collect and maintain child care information, evaluate programs, and provide technical assistance to States. The tax benefits would be administered by Internal Revenue Service. CRS-43 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) TAX BENEFITS Earned Income Tax Credit Who benefits: Families with at least Who benefits: Same as current law, Same as current law. one child under 19 (or under 24 if a except that credit would be adjusted full-time student) and at least one for number of children in family, up employed parent. to three. (Sec. 302) Formula for benefits: 14% of earned Formula for benefits: for 1 child: 17% Same as current law. income (defined as $5,714 as adjusted of earned income; for 2 children: 21% for inflation). In 1990, adjustment is of earned income; for 3 children: 25% 14% of $6,807 of earned income. of earned income; defined and Maximum credit in 1990 is $953. adjusted as under current law. (Sec. 302(b)) Phaseout: Credit is reduced by 10% Phaseout: credit is reduced as follows Same as current law. of income over $9,000, as adjusted for on income in excess of $9,000, as inflation. In 1990, phaseout begins at adjusted for inflation (i.e, $10,730 in $10,730. Credit is zero at incomes at 1990). For 1 child: credit is reduced over $20,264. by 12% of excess income; for 2 children:credit is reduced by 15%; for 3 or more: credit is reduced by 18%. Refundability (receipt of benefit even Refundability: Yes Same as current law. if taxpayer has no tax liability): Yes Advance payments: Yes Advance payments: Yes Same as current law. (Sec. 302(c)) CRS-44 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Supplemental Young Child Credit No comparable provisions. Who benefits: Families qualifying for Who benefits: Families qualifying for regular earned income tax credit with regular earned income tax credit with a child under 6. (Sec. 302(b)(2)) at least one child under 4 years old. (Sec. 214) No comparable provisions. Formula for benefit: Would add 6% Formula for benefit: Would add 7% to EITC credit. to the EITC credit (limited to $500) for taxpayers with one qualifying child; would add 10% to EITC (limited to $750) for taxpayers with more than one qualifying child. Phaseout: Would increase EITC Phaseout:Supplement for young phaseout rate by 4.25% children credit phases out at a 15% rate (10% for taxpayers with one qualifying child) for income in excess of the lesser of $10,000, as adjusted for inflation, or $12,000. CRS-45 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Treatment of EITC by Major For EITC eligibility, taxpayers must Household expenses paid with AFDC Same as current law. Welfare Programs pay more than one-half the cost of or other Federal means-tested transfer keeping up a home for a child. payments would be treated as support Federal means-tested program benefits provided by the taxpayer for purposes (e.g., AFDC and food stamps) are not of the EITC. (Sec. 302(j)) treated as provided by the taxpayer. Thus if more than half of the taxpayers' income is from AFDC, etc., taxpayers cannot qualify for EITC benefits. Under AFDC, EITC refunds and EITC advance payments or refunds Same as current law. advance payments must be counted as made to a person applying for or income when received for purposes of receiving AFDC would be ignored in deciding AFDC eligibility (gross deciding continued program eligibility income cannot exceed the 185% of the or in calculating benefits under any state's standard of need test), but means-tested program financed wholly EITC is not counted as income for or in part with Federal funds. calculating the benefits of eligible persons (the monthly payment test). EITC advance payments and refunds would be treated as described above Under Medicaid, EITC is treated the for all Federal means-tested benefit same as under AFDC. programs. Under SSI, EITC advance payments or refunds must be counted as earned income; generally this means that the SSI benefit is reduced by 50% of the EITC amount, rather than 100%. CRS-46 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Under the food stamp program, EITC advance payments must be ignored in deciding program eligibility and in calculating benefits, but EITC refunds must be counted as a liquid asset in judging eligibility. Under the veterans' pension program, EITC advance payments and refunds must be counted as income under a general rule counting gross income in the past year. Dependent Care Tax Credit Who benefits: Credit benefits Who benefits: Same as current law. Who benefits: Same as current law. employed persons with children under age 13, or employees with a handicapped dependent or spouse. Formula for benefits: Tax credit on Formula for benefits: Same as current Formula for benefits: Same as a sliding scale from 30% of qualified law, but phaseout and income cap current law. expenses for persons with incomes up would be added. (Sec. 303) to $10,000; declining to 20% for persons with incomes over $28,000. Phaseout: No upper income limit Phaseout: Credit would be reduced by Phaseout: No upper income limit. 1% per additional $1000 of income for taxpayers with incomes over $70,000 and eliminated for taxpayers with incomes over $89,000. CRS-47 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Refundability: No Refundability: No change to current Refundability: Would be 90% law. refundable for tax filers with adjusted gross incomes under $28,000. (Sec. 212) Advance payments: None under Advance payments: No change to Advance payments: After 1991. (Sec. current law. current law. 212) Limits: No special rules about Limits: No change to current law. Limits: Government subsidized government subsidized expenses; expenses (including income disregards) however, qualified expenses cannot not eligible for the dependent care tax exceed taxpayer's earned income. credit after 1989. (Sec. 212) Dependent Care Assistance Who benefits: Employees whose Same as current law. Same as current law. Program employers offer a DCAP. Qualifying taxpayers would be the same group as those who might use the dependent care tax credit. Formula for benefit: Up to $5,000 of Formula for benefit: Same as current benefits may be excluded from income. law, but phaseout and income cap Benefits are used to provide added. (Sec. 303) dependent care services to employee. CRS-48 SIDE-BY-SIDE COMPARISON OF CHILD CARE BILLS Provision Current Law H.R. 3 H.R. 3 (House passed) (Senate passed) Phaseout: None Phaseout: Maximum amount of Phaseout: Same as current law. exclusion would be reduced by $250 for each $1000 increase in income for taxpayers with incomes over $70,000 ($35,000 for married individuals filing separately). Taxpayers with incomes over $89,000 would be ineligible for the exclusion. Offset: The dependent care tax credit Same as current law. Same as current law. is reduced by the amount of exclusion claimed under a DCAP. Child Care Earnings Exclusion Persons under age 70 who are Same as current law. Would permit social security recipients drawing social security benefits lose under age 70 who work as child care a portion of their benefits if they have providers to earn income from child earnings which exceed certain care without being penalized by offset amounts, which vary depending on of social security benefits. (Sec. 306) their ages. After age 70, there is no earnings limitation. J07A 3 1 of the eligible individual if-- 2 (A) such individual is entitled to a deduction 3 under section 151 for such child (or would be SO 4 entitled but for paragraph (2) or (4) of section 5 152(e)), 6 (B) such child has the same principal place of 7 abode as such individual for more than one-half of 8 the taxable year, and 9 (C) such child has not attained age 6 as of the 10 close of the calendar year in which or with which the 11 taxable year of the taxpayer ends, :2 An individual shall not be a qualifying child for 13 purposes of this section for the taxable year if credit 14 is allowed to the taxpayer under section 21 for such year :5 and employment-related expenses with respect to such 16 individual are taken into account in computing the amount 17 of such credit. 18 (c) ADVANCE PAYMENT PROVISIONS -- 19 (1) PAYMENT BASED ON NUMBER OF QUALIFYING CHILDREN -- 20 (A) Subsection (b) of section 3507 of such Code 21 is amended by striking ``and'' at the end of 22 paragraph (2), by striking the period at the end of 23 paragraph (3) and inserting , and 1 and by 24 inserting after paragraph (3) the following new 25 paragraph: RECONXI 20 1 as follows: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 23 16.43 2 or more qualifying children 25 17.86 2 (ii) TRANSITION PERCENTAGES. 3 (I) For taxable years beginning in 4 1991, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 16.7 11.93 2 or more qualifying children 17.3 12.36 5 (II) For taxable years beginning in 6 1992, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 17.6 12.57 2 or more qualifying children 18.4 13.14 7 (III) For taxable years beginning in 8 1993, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 18.5 13.21 2 or more qualifying children 19.5 13.93 9 (D) SUPPLEMENTAL YOUNG CHILD CREDIT. In the 10 case of a taxpayer with a qualifying child who has 11 not attained age 1 as of the close of the calendar 12 year in which or with which the taxable year of the 13 taxpayer ends-- RECONXI 20 1 as follows: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 23 16.43 2 or more qualifying children 25 17.86 2 (ii) TRANSITION PERCENTAGES. 3 (I) For taxable years beginning in 4 1991, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 16.7 11.93 2 or more qualifying children 17.3 12.36 5 (II) For taxable years beginning in 6 1992, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 17.6 12.57 2 or more qualifying children 18.4 13.14 7 (III) For taxable years beginning in 8 1993, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 18.5 13.21 2 or more qualifying children 19.5 13.93 9 (D) SUPPLEMENTAL YOUNG CHILD CREDIT In the 10 case of a taxpayer with a qualifying child who has 11 not attained age 1 as of the close of the calendar 12 year in which or with which the taxable year of the 13 taxpayer ends-- RECONXI 2 21 1 (i) the credit percentage shall be 2 increased by 5 percentage points, and 3 ``(ii) the phaseout percentage shall be 4 increased by 3.57 percentage points. 5 (2) HEALTH INSURANCE CREDIT. qualifying individual under section 21. 6 (A) IN GENERAL, The term health insurance 7 credit means an amount determined in the same manner this subparagraph, such child shall not be treated as a 8 as the basic earned income credit except that-- If the taxpayer elects to take a child into account under 9 ``(i) the credit percentage shall be equal to 10 6 percent, and 11 (ii) the phaseout percentage shall be equal 12 to 4.285 percent. 13 (B) LIMITATION BASED ON HEALTH INSURANCE 14 COSTS. The amount of the health insurance credit 15 determined under subparagraph (A) for any taxable 16 year shall not exceed the amounts paid by the 17 taxpayer during the taxable year for insurance 18 coverage-- 19 ``(i) which constitutes medical care (within 20 the meaning of section 213(d) (1) (C)), and 21 (ii) which includes at least 1 qualifying 22 child. 23 For purposes of this subparagraph, the rules of 24 section 213(d)(6) shall apply. 25 (C) SUBSIDIZED EXPENSES. --A taxpayer may not 22 RECONXI 21 1 `(i) the credit percentage shall be 2 increased by 5 percentage points, and 3 (ii) the phaseout percentage shall be 4 increased by 3.57 percentage points. 5 (2) HEALTH INSURANCE CREDIT. qualifying individual under section 21. 6 (A) IN GENERAL, The term health insurance 7 credit means an amount determined in the same manner this subparagraph, such child shall not be treated as a 8 as the basic earned income credit except that- If the taxpayer elects to take a child into account under 9 (i) the credit percentage shall be equal to 10 6 percent, and 11 (ii) the phaseout percentage shall be equal 12 to 4.285 percent. 13 (B) LIMITATION BASED ON HEALTH INSURANCE 14 COSTS. The amount of the health insurance credit 15 determined under subparagraph (A) for any taxable 16 year shall not exceed the amounts paid by the 17 taxpayer during the taxable year for insurance 18 coverage-- 19 ``(i) which constitutes medical care (within 20 the meaning of section 213 (d) (1)(C)), and 21 ``(ii) which includes at least 1 qualifying 22 child. 23 For purposes of this subparagraph, the rules of 24 section 213(d)(6) shall apply. 25 (C) SUBSIDIZED EXPENSES. --A taxpayer may not Withdrawal/Redaction Sheet (George Bush Library) Document No. Subject/Title of Document Date Restriction Class. and Type 02. Memo From Leigh Ann Metzger to John Sununu 10/26/90 P/5 Re: Child Care: New Wee Tots Credit Concerns (1 pp.) Collection: Record Group: Bush Presidential Records Open on Expiration of PRA Office: Chief of Staff, White House Office of (Document Follows) Series: Sununu, John, Files Subseries: Issues Files By If (NLGB) on 10/28/05 WHORM Cat.: File Location: 1990 Child Care (2 of 2) [4] Date Closed: 12/17/2004 OA/ID Number: 29143-007 FOIA/SYS Case #: 1998-0004-F[1] Appeal Case #: Re-review Case #: 2005-0426-S Appeal Disposition: P-2/P-5 Review Case #: Disposition Date: AR Case #: MR Case #: AR Disposition: MR Disposition: AR Disposition Date: MR Disposition Date: RESTRICTION CODES Presidential Records Act [44 U.S.C. 2204(a)] Freedom of Information Act - [5 U.S.C. 552(b)] P-1 National Security Classified Information [(a)(1) of the PRA] (b)(1) National security classified information [(b)(1) of the FOIA} P-2 Relating to the appointment to Federal office [(a)(2) of the PRA] (b)(2) Release would disclose internal personnel rules and practices of an P-3 Release would violate a Federal statute [(a)(3) of the PRA] agency [(b)(2) of the FOIA] P-4 Release would disclose trade secrets or confidential commercial or (b)(3) Release would violate a Federal statute [(b)(3) of the FOIA] financial information [(a)(4) of the PRA] (b)(4) Release would disclose trade secrets or confidential or financial P-5 Release would disclose confidential advice between the President information [(b)(4) of the FOIA] and his advisors, or between such advisors [a)(5) of the PRA] (b)(6) Release would constitute a clearly unwarranted invasion of P-6 Release would constitute a clearly unwarranted invasion of personal privacy [(b)(6) of the FOIA] personal privacy [(a)(6) of the PRA] (b)(7) Release would disclose information compiled for law enforcement purposes [(b)(7) of the FOIA] C. Closed in accordance with restrictions contained in donor's deed of (b)(8) Release would disclose information concerning the regulation of gift. financial institutions [(b)(8) of the FOIA] (b)(9) Release would disclose geological or geophysical information P.RM. Removed as a personal record misfile AC/ER THE WHITE HOUSE WASHINGTON OCTOBER 26, 1990 MEMORANDUM FOR GOVERNOR SUNUNU FROM: LEIGH ANN METZGER LAM RE: CHILD CARE New Wee Tots Credit Concerns I have been notified by Rector, Bauer and the other troops that any change in the "no douple dip" policy of the wee tots credit would be not only unacceptable, but worse than no wee tots credit at all. They feel that the essense of the original wee tots credit was to prevent parents from getting both the credit and the DCTC. It was their hope that over time they would diminish the DCTC by forcing families to choose one or the other. If the "no douple dip" element of the wee tots is lost in the negotiations, they would prefer no wee tots credit at all. While they still have several problems with the child care deal that I'm sure we won't be able to satisfy, we could even loose our high ground if they attack our wee tots provision. RECONXI 20 1 as follows: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 23 16.43 2 or more qualifying children 25 17.86 2 (ii) TRANSITION PERCENTAGES. 3 (I) For taxable years beginning in 4 1991, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 16.7 11.93 2 or more qualifying children 17.3 12.36 5 (II) For taxable years beginning in 6 1992, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 17.6 12.57 2 or more qualifying children 18.4 13.14 7 (III) For taxable years beginning in 8 1993, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 18.5 13.21 2 or more qualifying children 19.5 13.93 9 (D) SUPPLEMENTAL YOUNG CHILD CREDIT. In the 10 case of a taxpayer with a qualifying child who has 11 not attained age 1 as of the close of the calendar 12 year in which or with which the taxable year of the 13 taxpayer ends-- RECONXI 21 1 ``(i) the credit percentage shall be 2 increased by 5 percentage points, and 3 (ii) the phaseout percentage shall be 4 increased by 3.57 percentage points. 5 (2) HEALTH INSURANCE CREDIT.-- qualifying individual under section 21. 6 (A) IN GENERAL, The term health insurance 7 credit means an amount determined in the same manner this subparagraph, such child shall not be treated as a 8 as the basic earned income credit except that-- If the taxpayer elects to take a child into account under 9 ``(i) the credit percentage shall be equal to 10 6 percent, and 11 ``(ii) the phaseout percentage shall be equal 12 to 4.285 percent. 13 (B) LIMITATION BASED ON HEALTH INSURANCE 14 COSTS. The amount of the health insurance credit 15 determined under subparagraph (A) for any taxable 16 year shall not exceed the amounts paid by the 17 taxpayer during the taxable year for insurance 18 coverage-- 19 (i) which constitutes medical care (within 20 the meaning of section 213(d)(1)(C)), and 21 (ii) which includes at least 1 qualifying 22 child. 23 For purposes of this subparagraph, the rules of 24 section 213(d)(6) shall apply. 25 (C) SUBSIDIZED EXPENSES.--A taxpayer may not RECONXI 20 1 as follows: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 23 16.43 2 or more qualifying children 25 17.86 2 (ii) TRANSITION PERCENTAGES. 3 (I) For taxable years beginning in 4 1991, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 16.7 11.93 2 or more qualifying children 17.3 12.36 5 (II) For taxable years beginning in 6 1992, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 17.6 12.57 2 or more qualifying children 18.4 13.14 7 (III) For taxable years beginning in 8 1993, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 18.5 13.21 2 or more qualifying children 19.5 13.93 9 (D) SUPPLEMENTAL YOUNG CHILD CREDIT. In the 10 case of a taxpayer with a qualifying child who has 11 not attained age 1 as of the close of the calendar 12 year in which or with which the taxable year of the 13 taxpayer ends-- RECONXI 21 1 (i) the credit percentage shall be 2 increased by 5 percentage points, and 3 (ii) the phaseout percentage shall be 4 increased by 3.57 percentage points. 5 (2) HEALTH INSURANCE CREDIT.- qualifying individual under section 21. 6 (A) IN GENERAL, The term health insurance 7 credit means an amount determined in the same manner this subparagraph, such child shall not be treated as a 8 as the basic earned income credit except that-- If the taxpayer elects to take a child into account under 9 ``(i) the credit percentage shall be equal to 10 6 percent, and 11 ``(ii) the phaseout percentage shall be equal 12 to 4.285 percent. 13 (B) LIMITATION BASED ON HEALTH INSURANCE 14 COSTS. The amount of the health insurance credit 15 determined under subparagraph (A) for any taxable 16 year shall not exceed the amounts paid by the 17 taxpayer during the taxable year for insurance 18 coverage-- 19 ``(i) which constitutes medical care (within 20 the meaning of section 213(d) (1) (C) and 21 ``(ii) which includes at least 1 qualifying 22 child. 23 For purposes of this subparagraph, the rules of 24 section 213(d)(6) shall apply. 25 (C) SUBSIDIZED EXPENSES. --A taxpayer may not RECONXI 20 1 as follows: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 23 16.43 2 or more qualifying children 25 17.86 2 (ii) TRANSITION PERCENTAGES. 3 (I) For taxable years beginning in 4 1991, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 16.7 11.93 2 or more qualifying children 17.3 12.36 5 (II) For taxable years beginning in 6 1992, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 17.6 12.57 2 or more qualifying children 18.4 13.14 7 (III) For taxable years beginning in 8 1993, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 18.5 13.21 2 or more qualifying children 19.5 13.93 9 (D) SUPPLEMENTAL YOUNG CHILD CREDIT. In the 10 case of a taxpayer with a qualifying child who has 11 not attained age 1 as of the close of the calendar 12 year in which or with which the taxable year of the 13 taxpayer ends-- RECONXI 21 1 ``(i) the credit percentage shall be 2 increased by 5 percentage points, and 3 (ii) the phaseout percentage shall be 4 increased by 3.57 percentage points. 5 (2) HEALTH INSURANCE CREDIT.-- qualifying individual under section 21. 6 (A) IN GENERAL, The term health insurance 7 credit means an amount determined in the same manner this subparagraph, such child shall not be treated as a 8 as the basic earned income credit except that-- If the taxpayer elects to take a child into account under 9 (i) the credit percentage shall be equal to 10 6 percent, and 11 (ii) the phaseout percentage shall be equal 12 to 4.285 percent. 13 (B) LIMITATION BASED ON HEALTH INSURANCE 14 COSTS. The amount of the health insurance credit 15 determined under subparagraph (A) for any taxable 16 year shall not exceed the amounts paid by the 17 taxpayer during the taxable year for insurance 18 coverage-- 19 ``(i) which constitutes medical care (within 20 the meaning of section 213(d) (1) (C)), and 21 (ii) which includes at least 1 qualifying 22 child. 23 For purposes of this subparagraph, the rules of 24 section 213 (d) (6) shall apply. 25 (C) SUBSIDIZED EXPENSES. --A taxpayer may not SENT BY:HERITAGE FOUNDATION-3 ; 6-11-90 6:24PM ; 5907-> 2024562397; # 2 The Heritage Foundation A tax-exempt public policy research institute June 11, 1990 Mr. John H. Sununu Chief of Staff to the President The White House 1600 Pennsylvania Avenue, N.W. Washington, D. C. 20500 Dear John, As you know, the House and Senate conferees on daycare legislation have begun meeting to produce a compromise bill. In the last two years there has been great progress on the "child care issue." Liberal initiatives have been stalled and debate has been increasingly focused on President Bush's principles of: non-discrimination against traditional families, parental rights of choice, and equal treatment of parents seeking religious daycare. In no small measure, this progress has been a result of the leadership, commitment, and energy which you have personally devoted to this issue. Your efforts are greatly appreciated. The enormous outpouring of support for the Stenholm bill in March shows that the public embraces President Bush's child care principles. Over 100,000 phone calls deluged Capitol Hill in support of the Stenholm bill and in opposition to the Downey/Hawkins bill. Political momentum is on your side. But, as you know, victory is still far away. The legislation passed in both the House (H.R.3) and the Senate (S.5), while paying lip service to the President's principles, contradicts these principles in nearly all respects. In their present form both S.5 and H.R.3 discriminate against traditional families, limit parental choice in daycare, and discriminate against parents seeking religious care for their children. H.R.3, which establishes a new federal program to provide daycare for young children in public schools with a flat prohibition on parental choice, is almost as deplorable as the original ABC bill. Edwin J. Feulner, Jr., President Phillip N. Truluck, Executive Vice President Burton Yale Pines, Senior Vice President Herbert B. Berkowitz, Vice President M. D. B. Carliale, Vice President Charles L. Heatherly, Vice President Peter E.S. Pover, Vice President Terrence Scanlon, Vice President and Treasurer Bernard Lomas, Counselor Board of Trustees David R. Brown, M.D. Hon. Shelby Cullom Davis, Chairman J. William Middendorf, II Joseph Coors Robert H. Krieble, Ph.D., Vice Chairman Thomas A. Roe Midge Decter J. Frederic Rench, Secretary Richard M. Scaife Edwin J. Feulner, Jr. Lewis E. Lehrman Hon. William E. Simon Joseph R. Keys Jay Van Andel 214 Massachusetts Avenue, N.E. Washington, D.C. 20002 (202) 546-4400 - SENT BY:HERITAGE FOUNDATION-3 ; 6-11-90 6:25PM ; 5907-> 2024562397:# 3 The objectionable features of H.R.3 and S.5 are so pervasive, that any attempt to "clean up" those bills in conference will not produce a bill which is acceptable to President Bush or to the conservative groups who have devoted so much effort to this issue for the past two and a half years. I have attached a list of some of the worst features of H.R.3 and S.R.5. Most of these are, no doubt, familiar to you. We believe that all of these features, not just some, would have to be eliminated to produce an acceptable bill. For example, there are many technical issues relating to the definition of vouchers. and limitations on their use. All of the provisions relating to vouchers listed in the attached paper would need to be corrected in order to produce a voucher which parents could realistically use in most churches. If only part of these problems are corrected, we would achieve the appearance of victory while yielding the substance to the liberals. I am encouraged by the President's continuing support for solid conservative child care principles, and by his expressed willingness to veto the existing child care legislation. I am worried, however, that an undirected and piecemeal effort by Republican conferees to improve H.R.3 and S.5 could result in legislation which remained highly undesirable, but was more difficult for the President to successfully veto. Let me thank you again for the effort and commitment which you have shown on this issue and express the confidence which we all have in your leadership. I believe that with continuing perseverance we can transform the enormous liberal daycare initiative of the past two years into a significant victory for American conservatism. Sincerely Edwin J. Feulner Jr. President SENT BY:HERITAGE FOUNDATION-3 ; 6-11-90 6:25PM ; 5907-> 2024562397:# 4 MAJOR PROBLEMS IN THE DAYCARE LEGISLATION PASSED IN THE HOUSE AND SENATE The following major provisions of the daycare legislation passed in the House (H.R.3) and the Senate (S.5) violate President Bush's basic childcare principles. Where appropriate, a comparison to the provisions of the Stenholm/Shaw childcare bill, (H.R.4294) 4294) which carefully adhered to the President's principles, is provided. 1.) S.5 makes the current dependent care tax credit refundable. This means that both the overall tax credit component as well as the daycare program component of S.5 discriminate against traditional families who care for their own children. It would be best if child care legislation did not discriminate against traditional families at all; at the very least, the tax credit component of any final bill should not discriminate. 2.) Neither S.5 nor H.R.3 contains the "wee tots" tax credit which was included in the Stenholm bill: a tax credit exclusively for mothers who are caring for their own infant children at home. This credit is central to much of the grass roots support for the Stenholm bill and should be included in any final legislation. 3.) Title II of H.R.3 creates a new federal program to provide daycare for children under the age of five in the public schools. This program would prohibit parental choice and would ultimately drive most private sector and religious daycare providers out of business. 4.) Some or all of the funds of Title IV of H.R.3 could be used to fund public school daycare programs which prohibit parental choice. Title IV is effectively a clone of the Title II public school daycare program and should be equally unacceptable. 5.) The Stenholm bill guaranteed that all parents receiving daycare assistance under the Social Service Block Grant Program (Title XX) would have a right to a voucher which would permit them to choose who cared for their child. S.5 and H.R.3 voucherize only the new, earmarked daycare funds under Title XX; the rest of the Title XX funds used for daycare are not voucherized. The President's principle of parental choice should apply to all Title XX funds, not just the new earmarked portion. 6.) While $.5 and H.R.3 ostensibly provide parents receiving new daycare funds under Title XX with the right to receive a voucher, they permit the state bureaucracy to severely restrict where the "voucher" may be used. Currently many states SENT BY:HERITAGE FOUNDATION-3 ; 6-11-90 6:26PM ; 5907-> 2024562397;# 5 provide "vouchers" which can only be used in one or two daycare centers selected by the government. This practice could continue under H.R.3 and S.5. In contrast the Stenholm bill guaranteed that parents receiving vouchers had the right to use the voucher with a wide variety of child care providers, including relatives, neighbors, churches and private sector providers. The Stenholm wording is essential to ensure that the President's principle of parental choice is carried out in practice. 7.) The Stenholm bill guaranteed that any parent receiving federal assistance in the form of a voucher could use that voucher to pay for daycare which included religious worship and instruction. Under H.R.3 and S.5, any state government could prohibit federal funds from being used in this manner. Having lost the "religious issue" in the U.S. Congress, liberals would like to force conservatives to refight it from scratch in every state capital. The Stenholm wording is essential in order to ensure that parents who want religious daycare are not discriminated against under the Title XX program. 8.) Thirteen states provide partial or full regulatory exemptions to religious daycare centers. Under H.R.3 and S.5 parents in those states could not use vouchers to pay for religious daycare. 9.) Under both S.5 and H.R.3 a church which received even one voucher could no longer show preference for members of the faith in hiring daycare workers. The same church could not show preference to members of the faith in selecting children for admission to daycare slots for which no government funds were received. These provisions are clearly intended to minimize church participation in the Title XX program. 10.) H.R.3 and S.5 explicitly state that a voucher received by a church constitutes federal financial assistance to the church. The Stenholm bill remained silent on this issue. The S.5 and H.R.3 language would make it much more difficult for conservative churches to accept vouchers. 11.) S.5 and H.R.3 explicitly prohibit any church which receives grants directly from the government from including religious activities in its daycare program. The Stenholm bill conformed with existing Title XX law by remaining silent on this subject. 12.) Under S.5 and H.R.3 a parent could not use a voucher to pay for daycare by a friend or neighbor unless that individual provisions. underwent government training and complied with other regulatory 13.) S.5 and H.R.3 contain a "regulatory ratchet clause" which permits any state to make its daycare regulations stricter at any time, but prohibits a state from making any daycare regulations more lenient without the approval of the Secretary SENT BY:HERITAGE FOUNDATION-3 ; 6-11-90 6:27PM ; 5907-> 2024562397; 6 of H.H.S. This is an unprecedented usurpation of state regulatory authority. 14.) Over half the states have provisions requiring a mother caring for even one child for pay in her own home to be licensed or regulated. For the most part, no effort is made to enforce these requirements. S.5, however, would insist that each state must actively enforce all existing daycare regulations while prohibiting the states from making those regulations more lenient. The intent of this "daycare police" provision is to force many of the present 1.5 million small, informal daycare providers out of business. 15.) Both S.5 and H.R.3 create a National Advisory Committee on Daycare, as well as numerous overlapping daycare committees at the state level. The purpose of these provisions is to create a permanent political infrastructure to lobby for stricter regulation and more funding for daycare. 16.) Both S.5 and H.R.3 impose over one hundred new regulations and mandates on state governments. SENT BY:HERITAGE FOUNDATION-3 ; 6-11-90 6:24PM ; 5907-> 2024562397;# 1 " The Heritage Foundation 214 MASSACHUSETTS AVENUE, N.E. WASHINGTON, D.C. 20002 TELEPHONE: (202) 546-4400 FAX: (202) 544-2260 FACSIMILE TRANSMISSION SHEET Date: Jamell Time: 6:25 To: Linda Casey 45c-2397 Facsimile #: This cover plus 5 pages Message #: From: RoBert RECTOR Comments: If you have any problems with this transmittal please call ROBERTRECTOR at (202) 546-4400. 10/25/90 17:23 002 BILL GOODLING Room 2283 Service House OFFICE BUILDING 19TH DISTRICT, PENNSYLVANIA Telephone: (202) 220-$434 TOLL FREE DISTRICT NUMBER: EMETRICT OFFICE: 800-632-1811 FEDERAL BUILDING 200 SOUTH Geonge STREET COMMITTEE ON York, PA 17408 EDUCATION AND LABOR RANKING MINORITY: Chamser BUILDING ELEMENTARY, SECONDARY, AND Congress of the United States 212 NORTH HANOVER GYMMY CARLIELE, PA 17013 VOCATIONAL EDUCATION POST OFFICE BUILDING COMMITTEE ON House of Representatives ROOM 200 BUDGET GETTYBLING, PA 17325 Mashington, DC 20515 2020 YALE Avenue CAMP HILL PA 17011 44 Fameerick STREET HAROVER, PA October 25, 1990 The Honorable John H. Sununu THE CHIEF of STAFF The White House Washington, D.C. 20500 has seen Dear Governor Sununu: I understand that people are raising concerns about the child care proposal that was worked out between the White Eouse and Senate, and which now has the support of the House of Representatives. I believe that the narrow concern being raised, that States do not have to use all their funds under the block grant for direct services, is missing a larger point. For many years, the Republican party has pushed the use of block grants as a means of providing Federal funds to the States. Inherent in this approach is the principle of allowing States the flexibility to use funds, in this case for child care, for the activities that they choose as most important to meet their own needs. I know that, as a former Governor, you support this State based decision making approach. The child care package that your staff negotiated empowers States to make these choices, without Federal dictates. If a State chooses to provide direct services with the funds, then it must offer the voucher as a form of payment. Frankly, those of us who have been involved in the child care issue for the past two years were pleasantly surprised that we ended up with a pretty clean block grant at less than half the original authorization level. Throw in mandatory vouchers, church involvement, and no Federal standards, and you have a bill that is better than we expected. I think it would be a major mistake to reopen this part of the compromise. We have much more to lose than to win by placing the basic structure of the bill back on the table. If you would like to discuss this any further, I would be happy to talk with you at your convenience. Sincerely, Bill Bill Goodling Famil Research Council R Gary L. Bauer, President October 26, 1990 The Honorable John Sununu Chief of Staff The White House Washington, D.C. 20500 Dear Governor: We have just learned that the Democrats did not include the Stenholm "wee tots" tax credit provision in the child care portion of the budget package. Instead, we have been informed that the bill contains a flat-sum add-on to the standard deduction for families with a child under age 1. In addition, we have been told that this provision does not contain a "no double dip" clause which specifies that taxpayers will be eligible for this credit only if they do not claim the Dependent Care Tax Credit (DCTC) or the Employer- Provided Dependent Care Assistance Plan (DCAPs). If this is true, this provision would be counter-productive. I have enclosed "no double dip" language from the Holloway-Schulze Bill. This language is similar to that included in the Stenholm bill and the President's bill. Unless this language is inscrted into the bill, this standard deduction provision does more harm than good. Please see to it that this clause is inserted in the bill language. It would be better 10 have no provision at all than a provision without a "no double dip" clause. Sincerely, Gary Gany L. Bauer President P.S. 1 noticed the "tax on children" is still in dispute. How about offering a trade: a cap on the DCTC/DCAPs (like that found in the Stenholm and Downey child care bills) in exchange for lifting the cap on the personal and dependent exemption? Absent such a deal, the only way we sec to correct this problem is through a higher top tax rate. Family Research Council A division of Focus on the Family 700 Thirteenth Street, NW, Suite 500 Washington, DC 20005 (202) 393-2100 FAX (202) 393-2134 copy to Roger Porter Family Research Council R Gary L. Bauer, President October 23, 1990 THE CHIEF of STAFF The Honorable John Sununu Chief of Staff has seen The White House do Washington, D.C. 20500 Dear Governor: We want to alert you to our deep and growing concern about the rapidly deteriorating situation with respect to the child care provisions in the budget reconciliation bill now in House-Senate conference. Throughout the 101st Congress, we have enjoyed our close working relationship with you in the pursuit of a child care bill that does not discriminate against traditional families and that puts resources into the hands of parents, not bureaucracies, to make decisions crucial to the well-being of their children. While we, like the President, have always preferred that child care benefits be distributed through non-discriminatory tax credits, we have been prepared to accept, as part of a tax-based package, a program of child care grants that would guarantee to parents access to vouchers usable in family and church-based day care settings. At last week's meeting with you at the White House, we were given encouragement to believe that the Administration-Senate Leadership child care package represented just such a program, with 75% of appropriated funds under the Child Care and Development Block Grant Act of 1990 dedicated to a completely voucherized system of child care benefits for families. We have now had an opportunity to examine the language of the Senate Report that describes this program in detail. The long and short of it is that the grant program it describes is a break- through not for parental choice but for a massive Federal investment in day care infrastructure. Not one parent is assured of seeing a single dime of Federal pass-through support for the child care arrangement of their choice. In fact, we believe that the structure of the new grant program created by H.R. 5835, taken together with existing State and Federal child care authorities, contains positive inducements that will ensure that this money would be rarely, if ever, used for vouchers. The report language states that the purpose of the block grant is "to increase the availability, affordability, and quality of child care" throughout the nation. While a state "may use 75% of block grant funds for direct assistance to parents for child care services and to increase the supply and to improve the quality of child care, there is no provision specifying any percentage set- Family Research Council A division of Focus on the Family 700 Thirteenth Street, NW, Suite 500 Washington, DC 20005 (202) 393-2100 FAX (202) 393-2134 Page Two Child Care Legislation aside for such direct assistance. The report says only that the States "may use some portion of these funds" for an 11-point list of activities (other unspecified activities are also permitted) to increase the supply of child care services, including: grants and loans to providers; grants and loans to assist providers in meeting state and local standards; assistance for the temporary care of sick children; assistance for comprehensive, full-site, all-day child care demonstration projects in schools for children age 3-5; and SQ forth. We find no language barring the use of funds for creation of new state child care advisory bodies or regulatory agencies or guidelines. In brief, the Child Care and Development Block Grant Act of 1990 provides no guarantee of delivery of voucherized child care services. It does, however, create an opening for funding of any and all of the uses of Federal funds envisioned in the original Act for Better Child Care. Moreover, we believe that the availability of these new funds for administrative, regulatory, and infra- structural activities will operate in most States as an inducement to pay for these projects with the new block grant and to provide actual services through such mechanisms as SSBG Title XX, which are subject to no mandates regarding the availability of vouchers or their use in religious day care settings. Adoption of the Child Care and Development Block Grant Act of 1990 would amount to a massive wager of funds ($925 million in FY 93) in a child care shell game in which parental choice will seldom be the winner. This is, needless to say, completely unacceptable to us. We are convinced that few members of Congress understood, nor per- haps the negotiators themselves, how damaging this report language is to the child care principles the Administration and its supporters have repeatedly articulated. Child care grantsmanship is per se violative of the second leg of the President's quartet of principles: that child care programs should not, as you wrote in May 1989, "discriminate against two parent families in which one parent stays home to care for the children;" to this per se viola- tion is now added a violation of the third leg which requires child care programs to increase parental options. This bill is clearly designed to provide a competitive advantage to large licensed daycare centers (which now serve less than 10 percent of preschool children). The bill would discriminate not only against mothers who care for theirown children, but also against mothers who use family in-home daycare, who use informal legal-but-unlicensed daycare, and who use religious daycare. Informal, unlicensed, or religious daycare is preferred by the majority of employed mothers, and the proposed legislation makes it next to impossible for these types to receive funding. Driving informal daycare providers out of business will only increase the Page Three Child Care Legislation cost of licensed daycare and make millions of parents -- and chil- dren -- unhappy. Finally, let us mention our sore disappointment that White House negotiators have reportedly agreed to give $10 million to the National Board for Professional Teaching Standards. This money will ultimately deliver control of teacher certification all across America into the hands of the two largest teachers' unions, who dominate the Board. There is little question but that the Board's recommendations will be hostile to educational choice (including the decision to home school), to merit pay and alternative cert- ification concepts, and to overall parental prerogatives in the rearing of children. The anti-parent agenda of the National Education Association was reaffirmed this past summer in Kansas City (see the enclosed article), and we are vehemently opposed to Federal funding of this agenda at a time when parents are crying out for genuine reform. Realizing how weighty is the burden you carry as the last days of this Congress unfold, we urge you nonetheless to act as forcefully as you can to reassert the President's principles in child care and education and avert total embarrassment when the public discovers that the current provisions in the budget reconciliation bill are even more anti-mother, anti-religious, and anti-parental choice than the original ABC Dodd-Kildee-Hawkins bill. Sincerely, Gary Gary L. Bauer President PhinetinSchlafly Eagle Forum Phyllis Schlafly President Family Research Council RECONXI 20 1 as follows: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 23 16.43 2 or more qualifying children 25 17.86 2 (ii) TRANSITION PERCENTAGES. 3 (I) For taxable years beginning in 4 1991, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 16.7 11.93 2 or more qualifying children 17.3 12.36 5 (II) For taxable years beginning in 6 1992, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 17.6 12.57 2 or more qualifying children 18.4 13.14 7 (III) For taxable years beginning in 8 1993, the percentages are: In the case of an eligible The credit The phaseout individual with: percentage is: percentage is: 1 qualifying child 18.5 13.21 2 or more qualifying children 19.5 13.93 9 (D) SUPPLEMENTAL YOUNG CHILD CREDIT In the 10 case of a taxpayer with a qualifying child who has 11 not attained age 1 as of the close of the calendar 12 year in which or with which the taxable year of the 13 taxpayer ends-- RECONXI 21 1 (i) the credit percentage shall be 2 increased by 5 percentage points, and 3 ``(ii) the phaseout percentage shall be 4 increased by 3.57 percentage points. 5 (2) HEALTH INSURANCE CREDIT.-- qualifying individual under section 21. 6 (A) IN GENERAL, The term health insurance 7 credit means an amount determined in the same manner this subparagraph, such child shall not be treated as a 8 as the basic earned income credit except that-- If the taxpayer elects to take a child into account under 9 ``(i) the credit percentage shall be equal to 10 6 percent, and 11 ``(ii) the phaseout percentage shall be equal 12 to 4.285 percent. 13 (B) LIMITATION BASED ON HEALTH INSURANCE 14 COSTS. The amount of the health insurance credit 15 determined under subparagraph (A) for any taxable 16 year shall not exceed the amounts paid by the 17 taxpayer during the taxable year for insurance 18 coverage-- 19 ``(i) which constitutes medical care (within 20 the meaning of section (d) (1) (C)), and 21 (ii) which includes at least 1 qualifying 22 child. 23 For purposes of this subparagraph, the rules of 24 section 213(d)(6) shall apply. 25 (C) SUBSIDIZED EXPENSES. --A taxpayer may not Child Care Strengthening Families The child care provisions in the reconciliation bill advance the first and most important principle the President established when he proposed his child care legislation: Parents, who are best able to make decisions about their children's care, should have the discretion to make these decisions. Over $16 billion will flow directly to parents through expanded tax credits. - All these dollars will flow through the Earned Income Tax Credit (EITC), a no additional bureaucracy approach to expanding parental choice. - A new "wee tot" credit will provide additional funds for children under one year old. - Existing provisions that encourage use of paid care will be scaled back through elimination of the "double dip;" parents eligible for both the EITC and the child and dependent care tax credit (DCTC) will have to choose between the two. The new block grant to states for child care for the first time requires states to offer parents a voucher which can be used to pay for child care provided by any provider willing to accept the voucher -- relatives, neighbors, churches, and day care centers. - States will receive $731 million in FY 1991; 25 percent must be reserved for latchkey and early childhood programs and activity to improve quality. - From the non-reserved funds, states must offer parents the opportunity to have a voucher whenever they use funds to pay for child care services. A second grant program, funded at $300 million per year, would help families that would go on welfare without child care assistance. Both grant programs are without the extensive regulatory requirements that characterized previous congressional proposals. - There are no direct funds to the education establishment, no regulation of family-provided child care, no restrictions on state child care regulation. Child Care Provisions: Budget Reconciliation Act Parental Choice and State Flexibility A) Tax Credits ($13.1b) -- Pro-family, parental-choice child care that enhances working families' option to have one parent stay at home to care for their children. EITC expansion ($12.4b) -- low income working families with incomes below $21,000 will receive a maximum tax credit of 23% ($1633) for one child and 25% ($1775) for two or more children. (Credit currently is 14% for families of. all sizes.) "Wee tot" credit ($700m) -- an additional EITC credit of 5% for low income families with children under age 1. This new pro-family credit will make it easier for mothers to stay at home with their children during the first critical year of life. B) Child Care and Development Block Grant of 1990 ($2.5b) Block Grant -- The Department of Health and Human Services is authorized, under a formula, to give block grants to the States. Authorization is $750m for FY91, $825m for FY92, $925 for FY93 and such sums for FYs 94 and 95. State Plan -- The States have discretion in spending the funds, but before receiving initial funding, the State must submit a plan (covering 3 yrs.) to the Secretary outlining how the funds will be used. The State has total discretion to design its plan within the following limits: 1) Reserve - 25% of the funds must be reserved for a) enhancing the quality of services, b) serving latchkey. children (before and after school care), or c) early childhood development activities. However: - The States have discretion on how to spend these funds, and they do not have to go directly to the SEA or through the school systems; 2 - The States may use certificates for services delivered within this reserve, but it is not mandatory that they do so. 2) Certificates - For the remaining 75% of the funds, the State has complete discretion to spend the funds on any child care activities outlined in its plan, except that: - Any child care services must be provided through a delivery mechanism that includes an unrestricted certificate option (mandatory vouchers). No Standards - There are no federal standards; - States are required to review their existing State standards, if they haven't done so in the last 3 years - but no changes are required; - States can lower their standards or level of regulation, and must only inform the Secretary in their annual report.