{
  "legislationId": "119_S_4071",
  "lastUpdate": "2026-03-24T12:29:25.506Z",
  "history": [
    {
      "timestamp": "2026-03-24T12:29:25.506Z",
      "source_url": "https://www.congress.gov/119/bills/s4071/BILLS-119s4071is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4071 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4071 To amend the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Ms. Hassan (for herself and Mr. Sullivan) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Child Care Tax Benefit Outreach and Assistance Act''. SEC. 2. BUSINESS CHILD CARE LIAISON. Section 7803 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ``(g) Business Child Care Liaison.-- ``(1) In general.--The Commissioner of Internal Revenue shall appoint within the Internal Revenue Service a Business Child Care Liaison. The appointment shall be made without regard to the provisions of title 5, United States Code, relating to appointments in the competitive service or Senior Executive Service. At the Commissioner's discretion, the Commissioner may create an office with additional support staff to assist the Business Child Care Liaison in carrying out the duties described in this subsection. ``(2) Duties.--The Business Child Care Liaison shall-- ``(A) act as a liaison between the Internal Revenue Service, employer-provided child care benefit advocates, businesses considering providing or expanding child care benefits for their employees, state workforce boards, state economic development agencies, child care resource and referral agencies, tribal organizations (as defined in section 4(l) of the Indian Self-Determination and Education Assistance Act), and other stakeholders, including child development experts, ``(B) provide public education and assistance related to the expansion of employer-provided child care benefits through the establishment and maintenance of practices that promote employer-provided child care benefits, including the use of on-site or subsidized child care, Dependent Care Flexible Spending Accounts, child care stipends, near-site child care partnerships, shared and pooled child-care arrangements, backup child care, and resource and referral services, ``(C) issue a fact sheet for use by tax return preparers listing the different tax benefits for employer-provided child care and the appropriate rules for each such benefit, ``(D) help facilitate communication between businesses and the Internal Revenue Service about the operational challenges and opportunities that exist to improve the use of Federally incentivized child care benefits such as Dependent Care Flexible Spending Accounts and the credit under section 45F, ``(E) in collaboration with the General Services Administration, within 120 days of the date of the enactment of this subsection, establish a link on the homepage of SAM.gov, which allows website visitors to access a landing page on the SAM.gov website which is tailored to helping businesses learn about utilizing the Dependent Care Assistance Program and the credit under section 45, resources for understanding the rules and regulations with these programs, and the benefits of utilizing these programs on worker recruitment, retention, productivity, and well-being, ``(F) identify and recommend to Congress potential legislative and administrative changes to increase practices that promote employer-provided child care benefits, and ``(G) coordinate with other Federal agencies and officials, including the Secretary, the Administrator of the Small Business Administration, the Secretary of Commerce, the Secretary of Health and Human Services, the Secretary of the Interior, the Secretary of Labor, and the Secretary of Education, or the designee of any such individual, and State and local governments on outreach and education to inform employers and employees about the possibilities and benefits of employer-provided child care benefits and particularly reducing information barriers for small businesses. ``(3) Consultation and input.--The Commissioner of Internal Revenue shall solicit advice and input from the Business Child Care Liaison in developing regulations or interpretations of this title that relate to employer-provided child care benefits. ``(4) Compensation.--The Business Child Care Liaison shall be entitled to compensation at the same rate as the rate of basic pay in effect for a position at level V of the Executive Schedule under section 5316 of title 5, United States Code. ``(5) Annual report.-- ``(A) In general.--Not later than December 31 of each calendar year beginning after the date of the enactment of this subsection, the Business Child Care Liaison shall submit a report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives on the activities of the Business Child Care Liaison during the fiscal year ending during such calendar year. ``(B) Contents.--Each report submitted pursuant to subparagraph (A) shall-- ``(i) summarize the assistance requests received by the Business Child Care Liaison during the fiscal year ending during the calendar year of such report, ``(ii) describe the activities conducted by the Business Child Care Liaison, including the activities described under subparagraphs (B) and (F) of paragraph (2), and evaluate the effectiveness of the Business Child Care Liaison during such fiscal year, ``(iii) describe any significant problems the Business Child Care Liaison has identified during such fiscal year and ways to mitigate such problems, ``(iv) contain recommendations for any administrative or legislative action which may be appropriate to resolve barriers to, and to incentivize, practices which promote employer- provided child care benefits, and ``(v) describe progress related to employer-provided child care benefits in businesses in the United States, including data updated at least annually on the utilization of Dependent Care Flexible Spending Accounts and the credit under section 45F, in particular-- ``(I) the number of employers utilizing these tax benefits, ``(II) a breakdown of the size of employers utilizing these tax benefits, and ``(III) other relevant information as deemed appropriate by the Business Child Care Liaison. ``(C) Concurrent submission.--The Business Child Care Liaison shall submit a copy of each report submitted pursuant to subparagraph (A) to the Commissioner of Internal Revenue, and any other appropriate official, at the same time such report is submitted pursuant to such subparagraph. ``(D) Public availability.--The Commissioner shall make a copy of each report submitted pursuant to subparagraph (A) available and widely accessible to the public.''. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Creating an IRS Liaison to Help Businesses Provide Child Care Benefits\nSummary: This bill establishes a dedicated official within the IRS to help employers navigate tax benefits for child care. It aims to make it easier for companies to offer child care support, such as on-site centers or subsidies, to their employees.\nKey Points: Appointment of a Business Child Care Liaison within the Internal Revenue Service., Outreach and education for businesses regarding child care tax credits and Flexible Spending Accounts., Creation of a dedicated landing page on SAM.gov to help businesses understand child care regulations., Annual reporting on the number and size of employers utilizing child care tax benefits., Coordination between federal agencies to reduce information barriers for small businesses.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-03-24T12:20:01.308Z",
      "source_url": "https://www.congress.gov/119/bills/s4071/BILLS-119s4071is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4071 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4071 To amend the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Ms. Hassan (for herself and Mr. Sullivan) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Child Care Tax Benefit Outreach and Assistance Act''. SEC. 2. BUSINESS CHILD CARE LIAISON. Section 7803 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ``(g) Business Child Care Liaison.-- ``(1) In general.--The Commissioner of Internal Revenue shall appoint within the Internal Revenue Service a Business Child Care Liaison. The appointment shall be made without regard to the provisions of title 5, United States Code, relating to appointments in the competitive service or Senior Executive Service. At the Commissioner's discretion, the Commissioner may create an office with additional support staff to assist the Business Child Care Liaison in carrying out the duties described in this subsection. ``(2) Duties.--The Business Child Care Liaison shall-- ``(A) act as a liaison between the Internal Revenue Service, employer-provided child care benefit advocates, businesses considering providing or expanding child care benefits for their employees, state workforce boards, state economic development agencies, child care resource and referral agencies, tribal organizations (as defined in section 4(l) of the Indian Self-Determination and Education Assistance Act), and other stakeholders, including child development experts, ``(B) provide public education and assistance related to the expansion of employer-provided child care benefits through the establishment and maintenance of practices that promote employer-provided child care benefits, including the use of on-site or subsidized child care, Dependent Care Flexible Spending Accounts, child care stipends, near-site child care partnerships, shared and pooled child-care arrangements, backup child care, and resource and referral services, ``(C) issue a fact sheet for use by tax return preparers listing the different tax benefits for employer-provided child care and the appropriate rules for each such benefit, ``(D) help facilitate communication between businesses and the Internal Revenue Service about the operational challenges and opportunities that exist to improve the use of Federally incentivized child care benefits such as Dependent Care Flexible Spending Accounts and the credit under section 45F, ``(E) in collaboration with the General Services Administration, within 120 days of the date of the enactment of this subsection, establish a link on the homepage of SAM.gov, which allows website visitors to access a landing page on the SAM.gov website which is tailored to helping businesses learn about utilizing the Dependent Care Assistance Program and the credit under section 45, resources for understanding the rules and regulations with these programs, and the benefits of utilizing these programs on worker recruitment, retention, productivity, and well-being, ``(F) identify and recommend to Congress potential legislative and administrative changes to increase practices that promote employer-provided child care benefits, and ``(G) coordinate with other Federal agencies and officials, including the Secretary, the Administrator of the Small Business Administration, the Secretary of Commerce, the Secretary of Health and Human Services, the Secretary of the Interior, the Secretary of Labor, and the Secretary of Education, or the designee of any such individual, and State and local governments on outreach and education to inform employers and employees about the possibilities and benefits of employer-provided child care benefits and particularly reducing information barriers for small businesses. ``(3) Consultation and input.--The Commissioner of Internal Revenue shall solicit advice and input from the Business Child Care Liaison in developing regulations or interpretations of this title that relate to employer-provided child care benefits. ``(4) Compensation.--The Business Child Care Liaison shall be entitled to compensation at the same rate as the rate of basic pay in effect for a position at level V of the Executive Schedule under section 5316 of title 5, United States Code. ``(5) Annual report.-- ``(A) In general.--Not later than December 31 of each calendar year beginning after the date of the enactment of this subsection, the Business Child Care Liaison shall submit a report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives on the activities of the Business Child Care Liaison during the fiscal year ending during such calendar year. ``(B) Contents.--Each report submitted pursuant to subparagraph (A) shall-- ``(i) summarize the assistance requests received by the Business Child Care Liaison during the fiscal year ending during the calendar year of such report, ``(ii) describe the activities conducted by the Business Child Care Liaison, including the activities described under subparagraphs (B) and (F) of paragraph (2), and evaluate the effectiveness of the Business Child Care Liaison during such fiscal year, ``(iii) describe any significant problems the Business Child Care Liaison has identified during such fiscal year and ways to mitigate such problems, ``(iv) contain recommendations for any administrative or legislative action which may be appropriate to resolve barriers to, and to incentivize, practices which promote employer- provided child care benefits, and ``(v) describe progress related to employer-provided child care benefits in businesses in the United States, including data updated at least annually on the utilization of Dependent Care Flexible Spending Accounts and the credit under section 45F, in particular-- ``(I) the number of employers utilizing these tax benefits, ``(II) a breakdown of the size of employers utilizing these tax benefits, and ``(III) other relevant information as deemed appropriate by the Business Child Care Liaison. ``(C) Concurrent submission.--The Business Child Care Liaison shall submit a copy of each report submitted pursuant to subparagraph (A) to the Commissioner of Internal Revenue, and any other appropriate official, at the same time such report is submitted pursuant to such subparagraph. ``(D) Public availability.--The Commissioner shall make a copy of each report submitted pursuant to subparagraph (A) available and widely accessible to the public.''. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Nowy łącznik w urzędzie skarbowym wspierający firmy w zapewnianiu opieki nad dziećmi\",\n  \"pl_summary\": \"Ustawa powołuje specjalnego urzędnika w urzędzie skarbowym (IRS), który pomoże firmom zrozumieć i wykorzystać ulgi podatkowe na opiekę nad dziećmi pracowników. Dzięki temu rodzice mogą zyskać lepszy dostęp do przedszkoli przyzakładowych lub dofinansowań do opieki.\",\n  \"pl_key_points\": [\n    \"Powołanie łącznika ds. opieki nad dziećmi w biznesie wewnątrz struktur IRS.\",\n    \"Edukacja pracodawców na temat dostępnych ulg podatkowych i kont oszczędnościowych na opiekę (FSA).\",\n    \"Stworzenie specjalnej strony informacyjnej dla firm na portalu SAM.gov.\",\n    \"Obowiązek publikowania corocznych raportów o tym, ile firm korzysta z ulg na opiekę nad dziećmi.\",\n    \"Ułatwienie komunikacji między biznesem a rządem w celu usuwania barier w dostępie do opieki.\"\n  ],\n  \"eng_ai_title\": \"Creating an IRS Liaison to Help Businesses Provide Child Care Benefits\",\n  \"eng_summary\": \"This bill establishes a dedicated official within the IRS to help employers navigate tax benefits for child care. It aims to make it easier for companies to offer child care support, such as on-site centers or subsidies, to their employees.\",\n  \"eng_key_points\": [\n    \"Appointment of a Business Child Care Liaison within the Internal Revenue Service.\",\n    \"Outreach and education for businesses regarding child care tax credits and Flexible Spending Accounts.\",\n    \"Creation of a dedicated landing page on SAM.gov to help businesses understand child care regulations.\",\n    \"Annual reporting on the number and size of employers utilizing child care tax benefits.\",\n    \"Coordination between federal agencies to reduce information barriers for small businesses.\"\n  ],\n  \"de_ai_title\": \"Neuer IRS-Beauftragter zur Unterstützung von Unternehmen bei der Kinderbetreuung\",\n  \"de_summary\": \"Dieses Gesetz schafft eine neue Stelle beim US-Finanzamt, um Unternehmen über Steuervergünstigungen für Kinderbetreuung zu beraten. Ziel ist es, Arbeitgebern die Bereitstellung von Betreuungsangeboten für ihre Mitarbeiter zu erleichtern.\",\n  \"de_key_points\": [\n    \"Ernennung eines Beauftragten für betriebliche Kinderbetreuung innerhalb des IRS.\",\n    \"Aufklärung von Arbeitgebern über steuerliche Vorteile wie FSA-Konten und Betreuungszuschüsse.\",\n    \"Einrichtung einer Informationsseite auf SAM.gov speziell für betriebliche Kinderbetreuung.\",\n    \"Jährliche Berichterstattung über die Inanspruchnahme von Steuererleichterungen durch Unternehmen.\",\n    \"Verbesserung der Zusammenarbeit zwischen Bundesbehörden zur Unterstützung kleiner Unternehmen.\"\n  ],\n  \"fr_ai_title\": \"Création d'un agent de liaison au fisc pour aider les entreprises avec la garde d'enfants\",\n  \"fr_summary\": \"Cette loi crée un poste de liaison au sein du fisc américain pour aider les employeurs à utiliser les avantages fiscaux liés à la garde d'enfants. L'objectif est d'encourager les entreprises à offrir des services de garde ou des subventions à leurs salariés.\",\n  \"fr_key_points\": [\n    \"Nomination d'un agent de liaison pour la garde d'enfants en entreprise au sein de l'IRS.\",\n    \"Éducation des employeurs sur les crédits d'impôt et les comptes de dépenses flexibles pour la garde d'enfants.\",\n    \"Création d'une page d'information dédiée sur le site SAM.gov pour les entreprises.\",\n    \"Rapports annuels sur l'utilisation des avantages fiscaux par les employeurs selon leur taille.\",\n    \"Coordination entre les agences fédérales pour réduire les obstacles informatifs pour les petites entreprises.\"\n  ],\n  \"es_ai_title\": \"Nuevo enlace en el IRS para ayudar a empresas con beneficios de cuidado infantil\",\n  \"es_summary\": \"Esta ley establece un coordinador dentro del IRS para asesorar a las empresas sobre los beneficios fiscales por ofrecer cuidado infantil. Busca facilitar que los empleados reciban apoyo para el cuidado de sus hijos a través de sus trabajos.\",\n  \"es_key_points\": [\n    \"Creación de un Enlace de Cuidado Infantil para Empresas dentro del IRS.\",\n    \"Educación pública sobre créditos fiscales y cuentas de gastos flexibles para el cuidado de dependientes.\",\n    \"Nueva sección informativa en SAM.gov para ayudar a las empresas a entender las reglas del programa.\",\n    \"Informes anuales obligatorios sobre cuántas empresas utilizan estos beneficios fiscales.\",\n    \"Colaboración entre agencias federales para eliminar barreras de información para pequeñas empresas.\"\n  ],\n  \"it_ai_title\": \"Nuovo referente IRS per aiutare le imprese con i servizi di assistenza all'infanzia\",\n  \"it_summary\": \"La legge istituisce una figura di collegamento presso l'agenzia delle entrate per assistere le aziende nell'utilizzo delle agevolazioni fiscali per l'infanzia. L'obiettivo è incentivare i datori di lavoro a offrire sussidi o asili nido aziendali.\",\n  \"it_key_points\": [\n    \"Nomina di un referente per l'assistenza all'infanzia aziendale all'interno dell'IRS.\",\n    \"Promozione di crediti d'imposta e conti spese flessibili per la cura dei figli presso i datori di lavoro.\",\n    \"Creazione di una pagina informativa su SAM.gov per guidare le imprese nell'uso dei programmi federali.\",\n    \"Monitoraggio annuale dell'adozione di tali benefici fiscali da parte delle imprese statunitensi.\",\n    \"Coordinamento tra agenzie federali per semplificare l'accesso alle informazioni per le piccole imprese.\"\n  ],\n  \"nl_ai_title\": \"Nieuwe IRS-contactpersoon om bedrijven te helpen bij kinderopvangregelingen\",\n  \"nl_summary\": \"Deze wet stelt een speciale functionaris aan bij de belastingdienst om werkgevers te informeren over belastingvoordelen voor kinderopvang. Dit moet het voor bedrijven makkelijker maken om opvang of vergoedingen aan hun personeel aan te bieden.\",\n  \"nl_key_points\": [\n    \"Aanstelling van een contactpersoon voor kinderopvang in het bedrijfsleven binnen de IRS.\",\n    \"Voorlichting aan werkgevers over belastingvoordelen en flexibele zorgrekeningen.\",\n    \"Lancering van een informatiepagina op SAM.gov over federale kinderopvangprogramma's.\",\n    \"Jaarlijkse rapportage over het aantal en de omvang van bedrijven die deze voordelen gebruiken.\",\n    \"Samenwerking tussen federale instanties om informatiebarrières voor kleine bedrijven te verkleinen.\"\n  ],\n  \"pt_ai_title\": \"Novo elo no IRS para ajudar empresas com benefícios de cuidados infantis\",\n  \"pt_summary\": \"Esta lei cria um cargo de ligação no fisco para ajudar os empregadores a compreender os benefícios fiscais para cuidados infantis. O objetivo é facilitar o acesso dos trabalhadores a creches ou subsídios através das suas empresas.\",\n  \"pt_key_points\": [\n    \"Nomeação de um Coordenador de Cuidados Infantis para Empresas dentro do IRS.\",\n    \"Educação sobre créditos fiscais e contas de despesas flexíveis para cuidados de dependentes.\",\n    \"Criação de uma página informativa no portal SAM.gov para orientar as empresas.\",\n    \"Relatórios anuais sobre a utilização dos benefícios fiscais por parte dos empregadores.\",\n    \"Coordenação entre agências federais para reduzir barreiras de informação para pequenas empresas.\"\n  ],\n  \"category\": [\"Taxes\", \"Family\", \"Labor\"]\n}"
    }
  ]
}