Caring for Children Act

[AI summary unavailable — showing source text] TABLE OF CONTENTS: Title I: Tax Relief to Increase Child Care Affordability Title II: Encouraging Quality Child Care Subtitle A: Dissemination of Information about Quality Child Care Subtitle B: Increased Enforcement of State Health and Safety Standards Subtitle C: Removal of Barriers to Increasing the Supply of Quality Child Care Subtitle D: Quality Child Care Through Federal Facilities and Programs Caring for Children Act - Title I: Tax Relief to Increase Child Care Affordability - Amends the Internal Revenue Code to increase the percentage of dependent care expenses (if the expenses are incurred to enable the taxpayer to be employed (employment-related expenses)) allowed as a credit. Deems a taxpayer who has one or more children under the age of four to have employment-related expenses of specified amounts, notwithstanding provisions limiting expenses to the amount of earned income. (Sec. 102) Mandates a program to promote employer use of dependent care assistance programs. Authorizes appropriations. (Sec. 103) Allows a credit to employers for employer-provided child care expenses, including acquisition, construction, and other property expenses and operating costs. Terminates t…