Choosing Healthy Investments and not Lunch Deductions (CHILD) Care Act of 2021 or the CHILD Care Act of 2021
This bill repeals the temporary increase (from 50% to 100%) of the tax deduction for business meals and entertainment expenses in 2021 and 2022.
The bill also provides additional appropriations in FY2021 for payments under the Child Care and Development Block Grant Act of 1990.