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.
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.
                                 <all>
CHILD Care Act of 2021
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.
CHILD Care Act of 2021
Choosing Healthy Investments and not Lunch Deductions (CHILD) Care Act of 2021
Rep. Bonamici, Suzanne