When child care providers struggle, this creates a ripple effect in the economy when families cant get childcare. Tribal lead agencies may determine which provider types to include in their stabilization subgrant programs, as long as those providers are eligible and qualified as defined in the ARP Act. Here are the government resources for the Child Care Stabilization Grant by state: The Child Care Stabilization Grant is part of the American Rescue Plan Act (ARP Act) (Pub. NOTICE: All CCSG Providers must now use the NEW monthly report launched beginning with the grant award for September 2022. Yes, every licensed child care program site is eligible for a grant; this includes multi-site programs. (45 CFR 75.2Visit disclaimer page). States and territories were instructed to include these policies in the FY 2022-2024 CCDF Plans due on July 1, 2021. As noted at section 45 CFR 98.21(a)(3) of the CCDF rule, Lead Agencies are prohibited from increasing the family co-payment amount within the minimum 12-month eligibility period (except for families eligible through graduated phase-out). OCC encourages child care providers in the financial position to provide relief from copayments and tuition for families to use non-ARP Act stabilization funds to provide that relief and prioritize the relief for families with incomes below 85 percent of state median income. OCC notes that the availability of some program funds, such as PPP, have been inconsistent and the extent to which child care providers can access them may be limited. These stabilization funds are time-limited resources that are intended to stabilize the child care sector and workforce. Ensuring parents have access to their children while they are attending child care is a longstanding CCDF requirement that supports program quality and transparency, as well as parent and family engagement. The CCSG application is now closed. Published on Monday, March 22, 2021. Alternatively, CCDF Lead Agencies also have the option of interpreting the prohibition as applying only during times when schools are open for in-person classes, since there may not be a regular school day during times when schools are closed for in-person classes. More information is available from theWhite House American Rescue Plan Funding Fact Sheet. In addition, many of these individuals are working extended or irregular hours, and under stressful circumstances. 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. Therefore, the lead agency may use the size of the child care program as part of their formula for estimating current operating expenses. States and territories must use at least 90 percent of their ARP Act stabilization allocations for subgrants to qualified child care providers, and tribes must use at least 80 percent of their allocations for subgrants. Additional instructions for construction and major renovation procedures for Tribes can be found in the Program Instruction (CCDF-ACF-PI-2020-02) on the OCC website. Umbrella organizations must submit individual applications for each individual site they manage, but they may not submit a single application that covers all managed sites. Child Care Stabilization Grant OCCRRA is excited about the opportunity to support Ohio's Child Care Stabilization Sub-Grants. Sept. 1, 2021: The Office of Child Development and Early Learning (OCDEL) is making American Rescue Plan Act (ARPA) Stabilization Grants available to eligible child care providers. What is the New Child Care Stabilization Grant? In order to be a qualified child care provider and eligible to receive a subgrant, a child care provider must either be open to provide child care services or temporarily closed due to public health, financial hardship, or other reasons relating to the COVID-19 public health emergency at the time of application. Lead Agencies have the option to waive the income eligibility requirements for children who receive or need to receive protective services, if determined to be necessary, on a case-by-case basis. All Lead Agencies may use CARES Act or CRRSA Act funds for minor renovations, as described in 45 CFR 98.56(b), but only Tribal Lead Agencies may use the CARES Act and CRRSA Act funds for construction or major renovations. The Child Care Stabilization Base Grant's requirement to use 70% of funds to increase compensation for staff regularly caring for children did not apply to One-Time Supplemental Stabilization Grants. We encourage family child care providers to contact a tax advisor about what should and should not be reported as part of ones AGI. In order to change their definition of an Indian child, a Tribe would need to submit a CCDF Plan amendment (see Program Instruction CCDF -ACF-PI-2019-03 for more information about submitting CCDF Plan amendments). Q: When you give a bonus to your staff, do you treat the deduction the same as payroll deductions? The plan includes $24 billion in child care stabilization grant funding for states, territories, and tribes to distribute within their state using the Child Care and Development Grant (CCDBG) formula. By using our website you consent to the use of cookies, two-thirds of childcare centers are serving less than 75 children and are struggling to break even, American Rescue Plan Act (ARPA) Child Care Stabilization Grant requirements by state. Supporting Centers in Preparing for Child Care Stabilization Grants What is the SC Building Blocks Grant? You just pay yourself because you are the owner. Tribal lead agencies may set-aside up to 20 percent of their ARP Act stabilization funds for administration, supply building, and technical assistance. These payments count as a rebate or advance payment of a credit that are exempted as income. Providers who received an initial disbursement will receive email notifications via NJCCIS when they are eligible to recertify, this process will begin in December 2022. These funds represent an unprecedented opportunity that will be difficult to realize without adequate staffing. Child care services with a tutoring or academic support component that are funded through CCDF subsidies must be paid in accordance with the Lead Agencys CCDF payment rates. Not all applications are guaranteed to be approved. Yes, Lead Agencies have the option to pay CCDF subsidies for school-age children for time in child care when the children are completing remote, virtual, or online schoolwork. Eligibility Application Recertification Questionnaire Training Grant Funds Regarding Federal taxation, please contact the Internal Revenue Service for guidance. OCFS 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. Yes, Lead Agencies may pay full-time subsidy payment rates for school-age child care as long as the Lead Agency is not paying for time when a child is physically attending school and is not paying for any regular education services. CCDF funds, including supplemental funds, cannot be used to cover tuition or copayments for families that are not eligible to receive CCDF child care subsidies. In total, the program provided over $534 million . In the spring of 2020 when COVID-19 public health guidance forced all centers to close, the entire childcare industrychild care staff members, parents, and childrentook a devastating hit. Can this include replacing lost income due to low enrollment? Some activities would be clearly unallowable like using CCDF to pay for teachers employed by the schools during the school day when the school is in session, but many circumstances in the COVID-19 context are more nuanced. 9858k(b), and 45 CFR 98.56(c) of the CCDF regulations prohibit spending CCDF for any service provided to students enrolled in grades 1 through 12 during the regular school day. View a submitted Stabilization 1.0 or 2.0 grant application by clicking the button below: View a Submitted Application Stabilization Help Line: 844-863-9319 Payments to child care workers that are sourced from ARP Act stabilization funding are other types of income that can also be excluded from the eligibility calculation. After an application is submitted, a confirmation email will be sent to the email address listed in the programs LEAD account profile. Q: Can we pay ourselves in 2022 with grant money from 2021? Tribes Tribal Lead Agencies have additional flexibilities to meet the unique needs of the populations they serve. The allowable uses of subgrant funds are the same for tribal child care providers as for state and territory providers, except that tribal lead agencies may use any of the stabilization funds for construction or major renovations. A lock icon ( You can deduct the amount you pay your assistant. If the family is still eligible at redetermination, they should receive another minimum 12-month eligibility period and should not be placed on a waitlist. This builds on critical down payments on relief . Lead Agencies should follow their Continuity of Operations Plans (COOPs). Programs that are awarded a grant will receive an IRS Tax Form 1099-NEC. Yes, Lead Agencies can use or modify their absence policy to pay providers if programs are closed or children are absent due to COVID-19. A: You report the grant as income. Specifically, providers serving children who receive CCDF services would need to meet requirements for health and safety standards, training, inspections, and background checks. Is our grant amount $15k or $24-$52k? Lead agencies should use the definition they use for obligations for regular CCDF funds when determining whether ARP Act stabilization funds are obligated. Access to safe and reliable child care is the backbone of our economy and essential for employees to get back to work. If you do sign up, please use the referral code 0659. No, tribal COVID-19 CCDF supplemental funds, like regular CCDF program funds, cannot be used to provide direct services for families who do not meet the tribes definition of Indian child or do not live within the tribes service area. For example, if an application was submitted such that the first month of the grant is September, they would need to recertify at the beginning of October. If you do sign up, please use the referral code 0659. About On April 9, 2021, the Delaware Department of Health and Social Services and the Delaware Department of Education announced that the Delaware Early Education and Child Care Stabilization Fund will provide $66,752,816 in direct grants to support eligible early child care professionals across Delaware. If you are not selected for a review, you should still observe sound documentation practices and prepare as you may be selected for review or asked for supporting documentation by EEC in the future. Providers must submit a monthly report on how all grant funds have been spent. In this case, she can deduct the business portion of these expenses by estimating the percent of time they will be used for business versus personal purposes (usually her time-space percentage). If a lead agency allows certain limitations to physical access to a child care facility, child care providers who choose to limit physical access should ensure that parents have a way of contacting the child care provider and the ability to see or take their child out of care during regular hours (e.g., some providers bring children to the entrance of the facility to meet parents). Second, if the Lead Agency is unable to re-purpose the funds or does not have policies to allow for this, the Lead Agency can request a waiver of the FY2018 liquidation period due to the COVID-19 for a specified period of time in accordance with 45 CFR 98.19, requests for temporary relief from requirements. Therefore, providers participating in their ARP Act stabilization subgrant programs may terminate an employee for cause during the subgrant period. Lead agencies are encouraged to include center-based and family child care programs, as well as programs that serve school-age children. These grants are in addition to other pandemic-related relief funds (e.g., CARES grants, Paycheck Protection Program loans, EIDL loans). Tribal lead agencies may request technical assistance to expand services to existing child care providers that have not previously been involved in the tribal CCDF program by contacting the OCC regional program office. No, there is not a federal limit on the dollar amount of an ARP Act stabilization subgrant. Additionally, child care programs are not subject to report C3 grant funding in the Uniform Financial Report (UFR) submitted to the Commonwealth of Massachusetts' Operational Services Division (OSD). Programs should contact an accountant or tax professional to understand more about their particular tax situation and how this guidance applies to their specific business. Yes, additional child care staff or staff time to assist with cleaning and health screening is an allowable use under CCDBG as an activity to improve the quality of child care services and child safety (45 CFR 95.53(a)(10)). Fiscal monitoring refers to the process EEC will follow to assess if grant award recipients are both using and documenting their use of grant funds correctly. Tribes are limited to serving CCDF children within their service area. However, child care providers who receive ACF grants may not use grant funds for costs that are reimbursed or compensated by other federal or state programs, including the Small Business Administrations Paycheck Protection Program (PPP), the Public Health and Social Services Emergency fund, or unemployment compensation. A: Some states have different rules about this. If you do so, this will help support the work I do helping family child care providers be more successful as a business. No, tribes that are not already part of a consortium cannot pool their ARP Act stabilization funds to administer a single subgrant program. Please limit your input to 500 characters. Stipulations for what the funds can be spent on and how to properly report them. In addition, states may use CCDF to subsidize child care services for school-age children (up to age 13) that provide care and supervision in situations where schools are not otherwise providing in-person instruction and an outside source pays for instructional services that are delivered in-person in the child care setting. (See section 2202(d)(B)(i) and (ii) of the ARP ActVisit disclaimer page.). Because Family Child Care (FCC) providers capacity changes with enrollment, all FCC sites will be calculated using a capacity of 10 slots, regardless of the actual capacity, for the purposes of the formula. However, lead agencies do have flexibility in defining unlimited access, and we are deferring to lead agency interpretation, as long as it is recognizably reasonable to the average person, as to how to maintain this policy while balancing health and safety concerns related to the Coronavirus Disease 2019 (COVID-19) public health emergency. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. The Families First Coronavirus Response Act (Families First; P.L. Thus, lead agencies should check their own laws and procedures to ensure that using funds for incentives is acceptable practice. Ready to apply? around the country, mostly small businesses, who were already operating on thin margins. Funds received prior to the date of closure may be used for approved expenses. Get more information about KidKare. Lead agencies are strongly encouraged to make subgrants available to address personnel costs, but personnel costs are just one of the allowable uses of the subgrant funds, and, depending on the stabilization subgrant program in their state, territory, or tribe, child care providers have discretion in deciding how they use the funds. The $39 billion will be provided through two funds: (1) $24 billion in child care stabilization funding for child care providers to reopen or stay open, provide safe and healthy learning . 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. 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. Note that child care providers that are receiving stabilization subgrants from a tribal lead agency should be serving at least one Indian child, as defined by the tribal CCDF Plan. You may view payment status by logging in. Additionally, FMAP rates are applied quarterly, which means that the original FY 2020 FMAP rates apply to CCDF funds received in Q1, but the enhanced FMAP rates apply to CCDF funds received in Q2, Q3, and Q4. For more information, visit the CCSG FAQ section. No, CCDF funds cannot be used to purchase laptops or equipment solely for the purpose of allowing children to access virtual school instruction from home. The C3 grant funds may be used for wages and benefits for child care program personnel, including compensation for any staff supporting a child care center or family child care providers and their employees. Law 117-2), signed on March 11, 2021, includes $23.97 billion for child care stabilization grants to be allocated to states, territories, and Tribes based on the current Child Care and Development Block Grant (CCDBG) formula. Providers must report as taxable income all the money they receive from the Stabilization Grants Explore Tom Copeland's "Child Care Stabilization Grants and New Tax Changes for 2021." and The Tax Implications of the Child Care Stabilization Grants to learn more Resources from Tom Copeland's website Private information such as social security information, home addresses of employees, fingerprint records, drivers license numbers, medical information, credit card information, bank account numbers of employees, etc. State tax rules apply. Other funds are not within the scope of this review. We do note that families of essential workers would continue to be eligible for the full minimum 12-month eligibility period if the households income fell below 85 percent of SMI. Refer to the disbursement schedule linked within the grant dashboard in the LEAD portal. Federal law defines income for SNAP. You should amend your 2020 taxes and report it as income and pay taxes on the amended return. Archived Meeting Resources In emergency situations, Lead Agencies have the option of deeming certain impacted childrensuch as children of health care, emergency, or other essential workers-- to be in need of protective services and therefore, the regular CCDF eligibility requirements (e.g., income threshold) need not apply. That said, if a provider is receiving other public benefits based on income eligibility (e.g., health benefits, tax credits, student financial aid) and this grant increases their taxable income to a level that will make them no longer eligible for those benefits, they may need to look very closely at the cost versus the benefit of receiving a stabilization grant. Some examples include: What are the requirements and restrictions for how the grant funds can be used for payroll? OCC will collect information about use of stabilization funds through the CCDF Plans. Even before the public health emergency, child care provider income was unstable and insufficient to cover the costs of providing high-quality care, and the COVID-19 public health emergency has exacerbated this instability. When receiving multiple streams of funding from EEC and other agencies, it is recommended that child care programs: How can a sole proprietor of an FCC account for and document payments to themselves? The process for requesting a reasonable modification can be found at Equal Opportunity and Reasonable Modification. State, Territory, and Tribal Lead Agencies have broad flexibility to operate the CCDF program and have a number of options within federal statute and regulation to adapt policies in order to maintain continuity of services for families affected by COVID-19. Example 3: Provider uses some of the grant to pay herself and some for business expenses. Enter your LEAD username, enter your LEAD password, and click Login. Q: Can I use the Stabilization grant for: Pay my employees life insurance premiums? Section 658M(b) of the Child Care and Development Block Grant (CCDBG) Act, 42 U.S.C. Now you are on the Dashboard page, scroll down to the Recertification Section. The tutoring or academic support services do not occur during the regular school day pursuant to 42 U.S.C. Important note: Although there is federal guidance on how the Stabilization grants are to be administered, each state may interpret this guidance slightly differently. You can use it for free during a 30 day trial period. At their option, Lead Agencies may pay providers based on a childs enrollment rather than attendance (45 CFR 98.45(l)(2)(i)). This could also include adopted children, foster children, and step-children, etc. Tribes may also use CCDF for minor renovation without prior approval. For example, building a new entrance to better align with CDC health and safety recommendations during drop off/pick up would likely constitute a structural change and would likely not be allowable. ARP Stabilization Grants Congress awarded approximately $24 billion to the CCDF program with the goal of providing financial relief to child care providers to help defray unexpected business costs associated with the COVID-19 pandemic, and to help stabilize their operations so that they may continue to provide care. Lead Agencies may temporarily lower a familys co-payment while the family is experiencing temporary or non-temporary job loss. Q: I did not include the grant I got in 2020 on my 2020 tax return. The tutoring or academic support services do not duplicate or supplant the academic program of any public or private school, pursuant to 42 USC 9858k(b)(3) and 45 CFR 98.56(c)(3), although the services may supplement or enrich the childs education. Here is a link to the U.S. Small Business Administrations webpage on the Paycheck Protection Program (PPP). Lead Agencies may serve families for a longer period with CARES Act funds. Q: My son is a part-time assistance that I dont do payroll taxes for him. Directors, owners, administrators and/or designated fiscal staff members can access the reporting tool . Further, providers caring for infants must be aware of, and responsive to, parents who choose to breastfeed while their child is in care (e.g., by making arrangements such as providing space specifically for this purpose). Goods and services necessary to operate, such as materials, equipment, and technology, Comprehensive services including mental health supports for children and employees. This is unsustainable for many reasons. Yes, lead agencies may incentivize subgrant recipients to implement certain policies, such as higher pay for staff. Forthcoming guidance will comprehensively address use of the CCDBG Supplemental funds in the American Rescue Plan Act. Enrollment Capacity Average Enrollment (Before and After Care, Summer Care) 7 Yes. To the extent that child care workers continue to participate in TANF, SNAP, or Medicaid, child care workers would not lose WIC as a result of receiving child care stabilization funding. Legal non-licensed providers were not eligible for One-Time Supplemental Stabilization Grants. A: Colorado says they encourage providers to give 50% to parents. This only applies to Tribal CCDF Plans and not to tribes with approved Public Law 102-477 Plans. Lead agencies have flexibility in determining how to best meet the goal of prioritizing certain children while complying with the eligibility requirements. (45 CFR 75.2Visit disclaimer page), Child care stabilization subgrants included in the ARP ActVisit disclaimer page are benefits to a child care provider and are considered payments made to beneficiaries of a federal program, which is the same as with child care subsidies paid under the voucher program. General Grant Questions Q1. The South Dakota Department of Social Services . Child care providers that receive a grant have a reporting obligation on Form 1099-G if the amount is above $600. CCDF funds provide financial assistance to low-income families to access child care so they can work or attend a job training or educational program, and provide resources for quality improvement of child care. While lead agencies should be aware of obligation and liquidation requirements for the other COVID-19 related funding (i.e., under the CARES Act and CRRSA Act), lead agencies are strongly encouraged to obligate their ARP Act stabilization grant funds quickly to ensure they reach providers in need and protect the existing child care market. OCC reminds tribal lead agencies that the ARP Act requires stabilization funds be used to supplement not supplant tribal funds expended for child care services for eligible individuals, including when stabilization funds are used for tribally operated centers. Lead Agencies should consider whether there are more appropriate sources of fundingsuch as public education dollarsto pay for this equipment. What dates matter for the child care stabilization grant? Tribal lead agencies are encouraged to include center-based and family child care programs, as well as programs that serve school-age children in after-school, summer, and weekend programs. 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. The ARP Act does not address if a child care provider can terminate an employee for cause during this period. $3,500 income $3,500 expenses = $0 taxable income and $0 taxes owed. However, the monthly design of grant funding is to ensure that programs have the stable cash flow for ongoing operational costs that adjusts to changing conditions (i.e., staffing changes). Dashboard in the American Rescue Plan Act additional flexibilities to meet the goal of prioritizing certain children while complying the. Individuals are working extended or irregular hours, and step-children, etc for incentives is acceptable practice the Rescue. 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