child care stabilization grant taxable

Yes, lead agencies can use funding from the administrative, supply-building, and technical assistance set-aside of up to 10 percent for states and territories and 20 percent for tribes to cover personnel costs associated with administering the stabilization funds, including term-limited staff. How to Use Child Care Stabilization Grant Funding to Support Your Home-Based Setting Tax Resources from Home Grown The 2022 tax season is here! Regular CCDF funds or COVID relief funds (CARES Act, CRRSA ActVisit disclaimer page, and ARP Act supplemental) have a limit of 15 percent of funds that can be used for administrative purposes. ACF strongly recommends that CCDF lead agencies coordinate with the state agency that administers TANF to ensure that child care workers do not lose or experience reductions in their TANF benefits when receiving assistance from the ARP Act child care stabilization funds. For example, when each payment is received: What is the Expenditure Tracker tool and how can it be used? It would be OCCs expectation that Lead Agencies would employ this flexibility only on a temporary basis for the period of the public health emergency related to COVID-19. Subgrant amounts must be based on a child care providers stated current operating expenses, including costs associated with providing or preparing to provide child care services during the pandemic, and, to the extent practicable, cover sufficient expenses to ensure continuous operations for the intended period of the subgrant. The remaining funds may be used for administering the subgrants, providing technical assistance and support for applying for and accessing these subgrants, publicizing the availability of these subgrants, carrying out activities to increase the supply of child care, and providing technical assistance to help child care providers meet certain policies. No, tribal lead agencies are limited to providing stabilization subgrants to providers within their service area. Absence due to the need to care for a family member or an illness; Any reduction in work, training or education hours, as long as the parent is still working or attending training or education; and. How should a program manage/account for having multiple streams of funding from EEC and other state agencies? No, tribes that are not already part of a consortium cannot pool their ARP Act stabilization funds to administer a single subgrant program. For example: The August 2022 CCSG report must be submitted by September 30, 2022. Frequently Asked Questions related to the Child Care Stabilization Grants from the Department of Early Education & Care (EEC). The limited exceptions where it might be appropriate to use ARP Act stabilization funds for home visiting include instances where there is a direct connection to non-parental child carefor example, providing stabilization grants to child care providers who deliver home visiting as an integral component of their child care program for children enrolled in the child care program, or using the set-aside to support home visiting services that provide resources and support specifically for family child care providers, or if the purpose of the home visiting is to provide mental health services for children in child care. The Stabilization Payment Program Round 2 is a nine-month payment program that runs . Lead Agencies unable to meet federal statutory or regulatory CCDF requirements due to COVID-19 impacts may apply for a temporary waiver due to extraordinary circumstances in accordance with 45 CFR 98.19. Tribal Lead Agencies must complete the full construction/major renovation application process and receive ACF approval (45 CFR 98.84). Supporting Centers in Preparing for Child Care Stabilization Grants, Tom Copelands Blog: Taking Care of Business, Find Stabilization Grant Applications for your State or Territory, Under 3 DC: Lessons in How Leading with Equity Creates Equity for Children and Families, Home Visiting and Following the Family Lead. Such temporary changes would not impact the amount of care the child would receive. OCC will review construction and major renovation applications to make sure that the use of ARP Act stabilization funds for construction or major renovation will not result in a decrease in the level of child care services provided in the service area. Example 2: Provider uses full amount for business expenses Thank you for your website feedback! If so, follow up with your state to make sure they are following their own rules. In those circumstances, the ARP funds would not affect an individuals annual income used to calculate the individuals portion of rent. Applications submitted after March 30 will generally not be considered. Home visiting programs typically provide services to parents and families to ensure that they have the necessary resources and skills to raise and care for their own children. If a program closes temporarily during the 12-month grant period due to inactive status, will the program still be eligible for the grant during that month? 1099 forms were mailed to programs detailing the amount of C3 funding the program received in 2021. Child care providers that receive a grant have a reporting obligation on Form 1099-G if the amount is above $600. No, provided that child care providers are able to meet the certification by using funds from other sources, they are not required to use ARP Act stabilization subgrant funds for personnel costs, including staff wages and benefits. The supplemental appropriations under the CARES Act and the CRRSA Act can be used to provide child care assistance to health care sector employees, emergency responders, sanitation workers. States determine which sources to count as income, unless a statute authorizing funding specifically imposes a requirement to include or exclude funds. Furthermore, a child in a family that is receiving, or needs to receive, protective services is eligible for child care subsidies even if the parent is not working or in education or training. If a lead agency chooses to provide stabilization subgrants to child care providers that are not licensed, regulated, or registered and have not previously received child care subsidies but are otherwise eligible to receive CCDF, for example relative providers, lead agencies are encouraged to collect additional details and documentation of operating expenses. A: Depends on what your state says. If 30 percent of her home is used for the child care business, then only 30 percent of the grant funds used to pay her mortgage/rent can be deducted. OCC will collect information about use of stabilization funds through the CCDF Plans. Previous updates can be found on the ARPA Stabilization Grants page on the Pennsylvania Key website. Section 658M(b) of the Child Care and Development Block Grant (CCDBG) Act, 42 U.S.C. Q: If licensed family childcare is allowed 12 kids max. A: The Child Care Stabilization Grant consists of: program amount + workforce amount + add-ons. She can deduct these expenses from the taxes she owes, so she will not owe additional taxes if she receives the grant. This session was presented during BUILD 2022 National Conference. However, OCC reminds Lead Agencies that a waiver for extraordinary circumstances is only necessary if the change would not comply with federal CCDF requirements; otherwise, changes can be made through Option 1: amending requirements, through Plan amendments if necessary. Child Care Start-Up and Expansion Grant Awards a maximum of $5,000 for Child Care Homes, and a maximum of $10,000 for Child Care Centers. Because efforts to increase access to licensing are considered a supply building activity, funds from this set-aside could be used to create a child care licensing department for the tribe. Q: My business is an S Corporation. OCC reminds tribal lead agencies that CCDF funds, including stabilization subgrants, are restricted to serving children who are under age 13, or at the tribal lead agencys option, children under age 19 and are physically or mentally incapable of caring for himself or herself, or under court supervision as defined inthe tribal CCDF Plan. Take the money! Like regular tribal CCDF funds, tribal ARP Act stabilization funds are set-aside to serve tribal children. The dynamic environment associated with the COVID-19 pandemic has created new challenges for federal, state, and local policy makers charged with the administration of the CCDF program. No. We encourage family child care providers to contact a tax advisor about what should and should not be reported as part of ones AGI. Enter your LEAD username, enter your LEAD password, and click Login. Almost. A child in a family that is receiving, or needs to receive, protective intervention is eligible for child care subsidies even if certain eligibility criteria are not met. This funding has been expended and programs that received a Child Care Restoration Grant in 2020 are required to input monthly reporting into the Director Portal. Contributions to an IRA will not reduce your Social Security/Medicare taxes. Some states have decided to be very lenient in how they distribute funds, some have a rigid set of regulations, and some have yet to decide how theyll give out these funds. If after viewing this video and reading these questions and answers, you still have questions, feel free to send me an email at [email protected]. Below is an additional series of questions and answers about the Stabilization Grant. This webinar, presented by child care business expert, Tom Copeland, will cover all the new tax changes affecting family child care providers for 2021.These include the Child Care Stabilization Grants, SBA forgivable loans, new child tax credit, what's deductible in the era of COVID, calculating your Time-Space% if you have been closed, and more. Important note: Although there is federal guidance on how the Stabilization grants are to be administered, each state may interpret this guidance slightly differently. The provider can indicate the preferred method in LEAD. You can use it for free during a 30 day trial period. If a Lead Agency obligated funds during that time on activities that meet CCDF requirements and were not charged to their FY2018 CCDF allocation, it could re-purpose those funds and instead claim the obligation against uncommitted funds for FY2018 and liquidate those funds in order to meet the liquidation deadline for FY2018. Providers will not be penalized for temporary closures that occur during the grant period, provided they are open and serving children for at least part of that month. Some page levels are currently hidden. Stay tuned for additional updates on this page. However, this guidance may not apply to other allowable uses of these funds, such as increasing provider payments, improving payment policies, increasing wages for providers, waiving or reducing parent copayments rates, increasing income eligibility for direct services, or other allowable uses. The request must also certify and describe how the health, safety, and well-being of children served through CCDF will not be compromised as a result of the waiver. Child care providers may not involuntarily furlough employees from the date of application submission through the duration of the grant. A: You can pay yourself as often and as much as you want. In order to request temporary waivers for extraordinary circumstances in response to emergency situations, the Lead Agency must submit a written request to the Office of Child Care (OCC) Director (with a copy to the OCC Regional Program Manager), indicating the reason why the Lead Agency is requesting the waiver including a description of the extraordinary circumstances. For example, a Head Start program licensed by the state as of March 11, 2021, would meet the definition of eligible provider at section 2202(a)(2)(B)Visit disclaimer page. (42 USC 9858c(c)(2)(N)(iv); see also 45 CFR 98.21(b)) This safeguards childrens continuity of care as parents move towards economic self-sufficiency. The CRRSA Act funds are silent to the obligation and liquidation periods. A lock icon ( Q: Is money I received from the Stabilization grant taxable income? When child care providers struggle, this creates a ripple effect in the economy when families cant get childcare. If there are payments not reflected in LEAD or the program has other questions, contact the C3 Help Desk at 1-833-600-2074 or [email protected]. Each state will receive anywhere from $39 million to $2.9 billion in funding from the grant to distribute as they see fit to eligible child-care providers. Q: On my grant report I listed mortgage and utilities as expenses. Use this button to show and access all levels. A Plan amendment is required for any substantial program change (e.g., change in eligibility, rates, copays, etc.) In contrast, the child care sector provides non-parental care and early education for children. The statutory requirement at section 658E(c)(2)(S)(ii) of the Child Care and Development Block Grant (CCDBG) Act requires Lead Agencies to support the fixed costs of providing child care services by delinking provider payment rates from an eligible child's occasional absences due to holidays or unforeseen circumstances such as illness, to the extent practicable. Top-requested sites to log in to services provided by the state. Welcome to the Child Care Strong grants, administered by MDHS's Division of Early Childhood Care Department. dollars for the Child Care Stabilization Grants These grants are to provide financial relief to family child care providers and child care centers to cover business costs associated with COVID-19 and to help stabilize their operations This represents a substantial financial benefit to all child care programs! Can I still deduct them as expenses? Federal law defines income for SNAP. The CCDF rules definition of temporary job loss at 45 CFR 98.21(a)(1)(ii) includes, among other circumstances: If a parent has a non-temporary loss of job, the Lead Agency has the flexibility to allow the child to remain eligible through the end of the redetermination period. However, Lead Agencies may apply for temporary waivers for extraordinary circumstances in response to emergency situations in accordance with 45 CFR 98.19. If a provider is unable to provide relief from copayments and tuition payments for all families enrolled in the program, they should prioritize doing so for families most in need of relief and target families earning below 85 percent of the State Median Income. No other family income will be affected, meaning you wont pay higher taxes on any non-grant income. Furthermore, given finite CCDF funding to meet child care needs, the federal Office of Child Care encourages Lead Agencies to set parameters that restrict the use of CCDF for child care services during times when schools are open and children are able to attend safely in person. If youre a daycare or child care provider, read on to find all of the important program details. In addition, if the Tribes service area overlaps with other Tribes service areas, Tribes should consult to ensure the children in the adjoining areas are not being served by other Tribes. A: You report the grant as income. Note: the Office of Child Care is issuing this FAQ to lead agencies due to the time sensitive nature and urgency with ensuring that Americans can access the COVID-19 vaccine. The provider must pay each employee (including lead teachers, aides, and staff that are employed by the child care provider to work in transportation, food preparation, and any other staff that the provider employs), at least the same amount in weekly wages and maintain the same benefits (such as health insurance and retirement, if applicable) for the duration of the grant. Child Care Stabilization Grant OCCRRA is excited about the opportunity to support Ohio's Child Care Stabilization Sub-Grants. Once an application is reviewed and approved, an email notification of the approval will be sent to the applicant. Programs that close temporarily during the 12-month grant period due to inactive status (including inactive status pending an investigation) will have their payment frozen as of the date that the program became inactive in LEAD. Agreements with intermediaries should include a requirement for intermediaries to collect and report data to lead agencies on a regular basis, as lead agencies will be expected to report on this information. Tribes Tribal Lead Agencies have additional flexibilities to meet the unique needs of the populations they serve. Effective August 2022, all CCSG Monthly Reporting of expenditures will be based on the seven categories listed below: Please review the CCSG Reporting Guide for more details. Broader considerations could include asking: Testing capabilities vary among communities and may be changing often. OCFS is prioritizing workforce support for child care staff by requiring that at least 75% or the Child Care Stabilization Grant 2.0 for Workforce Supports be spent on workforce support expenses. Q: Can I pay myself in one lump sum or do I have to pay myself weekly or biweekly? Stipulations for what the funds can be spent on and how to properly report them. Major renovation is defined as: (1) structural changes to the foundation, roof, floor, exterior or load-bearing walls of a facility, or the extension of a facility to increase its floor area; or (2) extensive alteration of a facility such as to significantly change its function and purpose, even if such renovation does not include any structural change. Furthermore, for family child care providers, whether the child care stabilization funding counts as income also depends on whether it is used as income by the family child care provider who receives it. Tribal lead agencies may set-aside up to 20 percent of their ARP Act stabilization funds for administration, supply building, and technical assistance. Is the Child Care Program Stabilization Funding taxable? Resources to help develop communication strategies that will increase awareness and visibility of the child care stabilization grant program. For example, CCDF funds could be used to give packages of gloves and masks to families with the understanding that these materials will be used when parents drop off and pick up children from child care. It is important that Lead Agencies have a plan in place to perform essential functions and achieve programmatic continuity during and after an emergency or disaster for families receiving CCDF benefits. State SNAP agencies will have to determine on a case-by-case basis what portion, if any, is excludable based on how the providers received the funds and how they are spent. The terms included in the Act are broad, and lead agencies have the flexibility to define them. In addition, the Coronavirus Aid, Relief, and Economic Security Act or the CARES Act (Public Law 116-136) and the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021 (Public Law 116-260) provided a combined $13.5 billion in supplemental CCDF program funds to help State, Territory, and Tribal Lead Agencies address COVID-19 impacts, as well as some additional flexibilities for the use of those funds. A: You should absolutely take it. Apply for a Waiver for Extraordinary Circumstances: If the Lead Agency needs relief from specific CCDF requirements (e.g., a reduction in 12-month eligibility for impacted families) due to the COVID-19 situation, the Lead Agency may apply for a waiver for Extraordinary Circumstances. The definition of what counts as income for WIC is determined at the federal level, and payments from child care stabilization funding would generally count as income. The application process and distribution structure varies from state to state, so check your local government website to confirm application deadlines and important dates. Q: When you give a bonus to your staff, do you treat the deduction the same as payroll deductions? Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Yes, CCDF lead agencies may reprogram regular CCDF, CARES, or CRRSA funds until the obligation deadlines, which is September 30, 2022, for CARES and CRRSA. Tutoring or academic support services that are stand-alone services or delivered outside of child care settings/services are not an allowable use of CCDF. The responsibilities for document retention are the same regardless of whether you are selected for review. Afterwards it costs $99.00 a year. Emergency Responseincludes FAQs about temporary, short-term measures and existing flexibilities available to Lead Agencies under CCDF that may be taken during the current public health emergency in response to COVID-19. The CCDF regulation at 45 CFR 98.20(a)(3)(ii) clarifies that the protective services category may include specific populations of vulnerable children as identified by the Lead Agency. Can I put it on my 2021 tax return? You will have to withhold and pay payroll taxes on these amounts. After an application is submitted, a confirmation email will be sent to the email address listed in the programs LEAD account profile. Where to find more information Personnel costs, including payroll and salaries or similar compensation for an employee (including any sole proprietor or independent contractor), employee benefits, premium pay, or costs for employee recruitment and retention. In other words, there is nothing in the CARES Act that specifically exempts CCDF CARES Act funding from taxation. ***If you do not submit your monthly report by the deadline, you will not receive the following months grant payment*** For example: If you do not submit the August 2022 report by September 30, 2022, your October 2022 grant payment will be placed on hold and you will not receive that payment until you are compliant with reporting. Adhering to your states unique spending and reporting requirements for funds that are part of the grant through the Office of Child Care. Afterwards it costs $99.00 a year. However, lead agencies may use part of their set-aside for administration, supply building, and technical assistance to help license-exempt, non-CCDF-eligible providers become CCDF-eligible so they can be eligible to apply for ARP Act stabilization subgrants. Pandemic Unemployment Assistance, which provides benefits for up to 50 weeks to individuals who are not eligible for regular UC or extended benefits and who have been COVID-impacted with regard to their unemployment (minus any weeks of regular UC and Extended Benefits (EB) the individual received); Pandemic Emergency Unemployment Compensation, which provides an additional 11 weeks of benefits, through March 14, 2021, to individuals who have exhausted their rights to regular state or Federal UC benefits; and. Your regional office can help provide support for submitting these waiver requests. You will probably owe no more than 40% of the grant in taxes. No, a budget is not required as part of the application. If the Lead Agency chooses to terminate assistance before the end of the eligibility period, the Lead Agency would be required to offer a minimum of 3 months of continued assistance. Providers who served children receiving subsidies from the following programs in March 2021 will be eligible for a $600 per-child stipend: CalWORKs Stages One, Two (C2AP) and Three (C3AP) Alternative Payment Programs (CAPP) including Migrant Alternative Payment Programs (CMAP) General Child Care and Development Programs (CCTR) Agreements with intermediaries should include requirements for intermediaries to collect and report data to lead agencies on a regular basis, as lead agencies will be expected to report on this information to OCC. Such an amendment, however, would not modify the Child Count. Paying yourself involves nothing more than making a record indicating this. Yes. Each state has its own guidelinescheck your local government website to confirm: Who is eligible and how to apply for the grant. Will the Child Care Stabilization Grant funding be considered income when I file my 2021 taxes? Archived Meeting Resources You should amend your 2020 taxes and report it as income and pay taxes on the amended return. Refer to the disbursement schedule linked within the grant dashboard in the LEAD portal. A: If you pay yourself with the grant and then buy items used 100% for your business, you wont owe any taxes on the amount you use the grant for this purpose. Yes, Lead Agencies may pay child care staff based on a childs enrollment rather than attendance. Regular email notifications will be sent when payments are released. Grant funds are not a loan that need to be paid back. Lead agencies may determine the process they use to award the subgrants and are not required to use their agencies official subgrant process. The following examples are meant to illustrate the different ways in which a family child care provider might utilize the grant and the tax implications of each scenario. Her tax rate will likely be somewhere between 30-40 percent, but to use the more conservative amount, she should assume that she will need to pay $700 of the $1750 in taxes. The application must justify that the construction/major renovation activity is for the purpose of preventing, preparing for, and responding to, COVID 19. The Office of Child Care (OCC) notes that in cases where the stabilization subgrants are being awarded to qualified child care providers through intermediaries, those intermediaries are sub-recipients administering a subaward, and, as such, would be subject to rules that apply to sub-recipients, including those related to obtainind a DUNS number or UEI. Alternatively, states could provide quality grants to child care providers for supply retention and/or quality improvement activities to benefit the full range of families, which would make the eligibility determination process for individual families immaterial. 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