GAO study on regulatory barriers affecting employer-provided child care

(a) In general Not later than 12 months after the date of enactment of this Act, the Comptroller General of the United States shall submit to the applicable Congressional committees a report examining— (1) State and local licensure and regulatory requirements affecting child care facilities; (2) compliance costs and operational barriers for child care providers, particularly with respect to providers operating in multiple States; and (3) opportunities to reduce regulatory burdens while maintaining safety and quality standards, including how such improvements could enhance employer participation under section 45F of the Internal Revenue Code of 1986. (b) Recommendations The report described in subsection (a) shall include recommendations for— (1) updating, expanding, or otherwise strengthening regulations affecting child care facilities; (2) enhancing uniformity across State regulatory frameworks to facilitate greater employer participation in providing high-quality child care; (3) reducing barriers for multi-employer facilities seeking to make use of the credit provided under section 45F of the Internal Revenue Code of 1986; and (4) reducing barriers for multi-state operators seeking to qualify for the credit provided under section 45F of the Internal Revenue Code of 1986. (c) Applicable Congressional committees For purposes of this section, the term applicable Congressional committees means— (1) the Committees on Finance and Health, Education, Labor, and Pensions of the Senate; and (2) the Committees on Ways and Means and Education and the Workforce of the House of Representatives.