This bill amends the Internal Revenue Code of 1986 to establish a Business Child Care Liaison within the Internal Revenue Service (IRS), tasked with promoting and expanding employer-provided child care benefits. The liaison will act as a central point of contact, fostering communication between the IRS, businesses, child care advocates, and various state and tribal organizations. Key duties include providing public education on different child care benefit options, such as on-site care, Dependent Care Flexible Spending Accounts, and child care stipends, and issuing fact sheets for tax preparers. The liaison will also collaborate with the General Services Administration to create a dedicated webpage on SAM.gov, offering resources for businesses on utilizing child care assistance programs and understanding their benefits for worker recruitment and retention. A crucial function involves identifying and recommending potential legislative and administrative changes to Congress to encourage greater adoption of employer-provided child care benefits. Additionally, the liaison will coordinate with other federal agencies and state and local governments to conduct outreach and education, with a particular focus on reducing information barriers for small businesses. The bill mandates an annual report from the liaison to Congress, detailing activities, assistance requests, and the effectiveness of their efforts. This report must include recommendations for administrative or legislative actions to overcome barriers and incentivize employer-provided child care, along with updated data on the utilization of relevant tax benefits like Dependent Care Flexible Spending Accounts and the Section 45F credit. The Commissioner of Internal Revenue is also required to solicit advice from the liaison when developing regulations related to employer-provided child care benefits, and the annual report will be made publicly available.