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NCCIC Library
TAM 200704031 - IRC Section 3401 - Definitions
By U.S. Internal Revenue Service , Ed.
April
31,
2007
Summary: This IRS document indicates that the State is not an employer when it makes payments jointly to a common law employer and employee via a two-party check. The Child Care and Development Block Grant Act of 1990 offers Federal funding to provide low-income families with the financial resources necessary to afford quality child care. Disbursement is issued by a State or local government directly to a parent who may use the certificate only as payment for child care services or as a deposit for child care services. A two-party check enables the lead agency to ensure that the parent pays a child care provider who meets the Act’s health and safety requirements.
Index Terms: Employer Services, Federal Funding, Federal Regulations, Low Income Families, States, Tax Law, Employer Costs, Employer Role, Employer Tax Credits, Tax Incentives, Wage And Hour Laws, Wages, Bankruptcy Act, Child Care and Development Block Grant (CCDBG), Fair Labor Standards Act (FLSA), Internal Revenue Service (IRS)
Publication Type: Reference (General)
Pages: 6 pages
Language: English
Availability
U.S. Internal Revenue Service
http://www.irs.gov/
10530 Rosehaven St., Suite 400 • Fairfax, VA 22030 | Phone: (800) 616-2242 • Fax: (800) 716-2242 • TTY: (800) 516-2242
NCCIC is a service of the Child Care Bureau (CCB), Office of Family Assistance (OFA), Administration for Children and Families(ACF), U.S. Department of Health & Human Services