Child Care for Economic Recovery Act DIVISION A--EMERGENCY CHILD CARE SUPPORT APPROPRIATIONS Emergency Child Care Support Appropriations Act, 2020 This division provides appropriations for emergency child care support for FY2020. TITLE I--DEPARTMENT OF THE TREASURY This title provides additional appropriations for Internal Revenue Service taxpayer services. TITLE II--DEPARTMENT OF HEALTH AND HUMAN SERVICES This title provides additional appropriations for the Social Services Block Grant program and the Child Care and Development Fund. TITLE III--GENERAL PROVISIONS (Sec. 301) This title sets forth provisions governing FY2020 appropriations made by this bill and amounts designated as emergency requirements. DIVISION B--WORKER ACCESS TO CHILD AND FAMILY CARE Worker Access to Child and Family Care Act (Sec. 402) This section increases and makes refundable the child and dependent care tax credit. It adjusts for inflation the increased amounts of this credit for taxable years beginning after 2020. (Sec. 403) This section increases the tax exclusion for employer-paid dependent care assistance and adjusts the increased amounts for inflation for taxable years beginning after 2020. (Sec. 404) This section allows employers impacted by the COVID-19 (i.e., coronavirus disease 2019) pandemic a payroll tax credit for 50% of qualified fixed expenses of child care facilities for each calendar quarter. Qualified fixed expenses means mortgage and rent obligations and utility expenses. (Sec. 405) This section allows employers a payroll tax credit for 30% of their qualified employee dependent care expenses in a calendar quarter. The amount of the credit for each employee may not exceed $2,500 for any calendar quarter. (Sec. 406) This section allows a carryover of unused benefits in a dependent care flexible spending arrangements to the next plan year. (Sec. 407) This section expands the employee retention tax credit to include the employment of domestic workers. (Sec. 408) This section increases funding for child care stabilization funds for FY2020-FY2024. (Sec. 409) This section increases funding for the family care expenses of essential workers (i.e., health sector employees, emergency response workers, child care workers, sanitation workers, and workers at a business serving the public during an emergency). (Sec. 410) Infrastructure Grants To Improve Child Care Safety Act of 2020 This section requires the Department of Health and Human Services (HHS) to conduct an immediate needs assessment of the condition of child care facilities throughout the United States that determines the extent to which the COVID-19 pandemic has created immediate infrastructure needs and the impact of the pandemic on such facilities. HHS may award grants to acquire,construct, renovate, or improve child care facilities in response to the COVID-19 pandemic and must grant priority in the use of grant funds to assist child care facilities primarily serving low-income populations, children under the age of five, the children of essential workers, and facilities closed during the pandemic.