[20200724]IN11467_新冠病毒-19：H.R.中的儿童保育税规定7327.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i COVID-19: Child Care Tax Provisions in H.R. 7327 July 24, 2020 The Coronavirus Disease (COVID-19) pandemic has broadly impacted child care in the United States. Surveys conducted in April of both working families with young children and child care providers found that the majority of child care providers had fully closed or reduced their enrollment. Data from the Bureau of Labor Statistics suggest that the number of child care workers decreased by about one-third between March and April (see Table B-1) and about one-quarter between March and June, with the latter number potentially reflecting the effects of states partially reopening. Parents and providers have questions about if and when child care facilities will be able to reopen safely. The COVID-19 pandemic has also amplified concerns about child care affordability. As Congress continues to debate whether more needs to be done to address child care at the federal level, the House Rules Committee recently reported a resolution that would allow the House to consider two bills related to child care. One of those bills, the Child Care for Economic Recove