S. 4071 creates a new position within the Internal Revenue Service called the Business Child Care Liaison to help employers expand child care benefits for their employees. The liaison will serve as a bridge between the IRS, businesses, child care advocates, and other stakeholders to promote employer-provided child care options such as on-site care, subsidized programs, and flexible spending accounts. The position will handle outreach and education, create resources for tax preparers, establish a dedicated webpage on SAM.gov within 120 days, and coordinate with federal agencies and state governments to reduce information barriers, especially for small businesses. The liaison will earn a salary equivalent to a level V executive position and must submit annual reports to Congress describing assistance provided, effectiveness, identified problems, and recommendations for legislative or administrative changes to increase employer child care benefits.