H.R. 3564 - Choosing Healthy Investments and not Lunch Deductions (CHILD) Care Act of 2021

117TH CONGRESS
1ST SESSION

H.R. 3564

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.

IN THE HOUSE OF REPRESENTATIVES

MAY 28, 2021

Ms. BONAMICI introduced the following bill;
which was referred to the Committee on _____

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.

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 "Choosing Healthy Investments and not Lunch Deductions (CHILD) Care Act of 2021" or as the "CHILD Care Act of 2021".

SEC. 2. REPEAL THE TEMPORARY RULE ALLOWING THE FULL DEDUCTION OF BUSINESS MEALS.

(a) 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).

(b) 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.