Section 1 Short title
This Act may be cited as the “Choosing Healthy Investments and not Lunch Deductions (CHILD) Care Act of 2021” or as the “CHILD Care Act of 2021”.
Choosing Healthy Investments and not Lunch Deductions (CHILD) Care Act of 2021
A BILL
To repeal the temporary rule allowing full deduction of business meals and to provide an appropriation for making payments under the Child Care and Development Block Grant Act of 1990.
Sec. 2 Repeal the temporary rule allowing the full deduction of business meals
In general— Section 274(n)(2) of the Internal Revenue Code of 1986 is amended by adding “or” at the end of subparagraph (B), by striking “, or” at the end of subparagraph (C)(iv) and inserting a period, and by striking subparagraph (D).
Effective date— The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.
Sec. 3 Appropriation
The following additional amount is hereby appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2021, $5,031,000,000 for making payments under the Child Care and Development Block Grant Act of 1990, including for Federal administrative expenses, to remain available until expended.