Dissemination of information
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(a) In general Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall establish a public awareness program to inform taxpayers about— (1) the availability of the credit for employer-provided child care under section 45F of the Internal Revenue Code of 1986, and (2) filing procedures for such credit. (b) Method In carrying out this section, the Secretary of the Treasury (or the Secretary’s delegate) shall use appropriate means of communication to ensure awareness by all taxpayers who are eligible for the credit allowed under section 45F of the Internal Revenue Code of 1986.