This bill creates a new position within the Internal Revenue Service called the Business Child Care Liaison to promote employer-provided child care benefits. The liaison will serve as a bridge between the IRS, businesses, child care advocates, and other stakeholders to educate employers about tax benefits available for child care programs, including dependent care assistance programs, flexible spending accounts, and tax credits. The position will be compensated at the executive level and will be responsible for developing educational materials for tax preparers, creating a dedicated webpage on SAM.gov within 120 days to help businesses understand these benefits, and coordinating outreach efforts across multiple federal agencies. The liaison must submit annual reports to Congress beginning the year after enactment, detailing assistance provided, activities conducted, identified problems, and data on employer utilization of child care tax benefits. This legislation aims to increase awareness and usage of existing federal child care tax incentives, particularly among small businesses that may lack information about these programs.