[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304032-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304032-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","child-care-subsidy-plan-personnel-bulletin-no7-04","Child Care Subsidy Plan - Personnel Bulletin No.7-04","","United States Department of the Interior memorandum and Personnel Bulletin No. 07-04 update the Child Care Subsidy Plan policy, replacing Personnel Bulletin No. 03-06. The bulletin states the plan’s purpose, scope, authorities, eligibility requirements for qualified employees, and the subsidy schedule based on Family Adjusted Gross Income. It explains how subsidies are paid to providers, key tax consequences under 26 U.S.C. 129, reporting via OPM Form 1645, labor-management obligations, and effective dates by bureau 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does Personnel Bulletin No. 07-04 change?","Question",{"text":62,"@type":63},"It updates the Department of the Interior Child Care Subsidy Plan policy and replaces Personnel Bulletin No. 03-06 dated 12/06/2002.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Who is eligible for a child care subsidy under the plan?",{"text":67,"@type":63},"A permanent Department of the Interior employee must have at least one qualifying child, meet income requirements (Family Adjusted Gross Income of $60,000 or less), use a licensed or regulated provider, and satisfy dependency and household criteria.",{"name":69,"@type":60,"acceptedAnswer":70},"How is the subsidy amount determined and paid?",{"text":71,"@type":63},"The subsidy can cover up to 100% of the difference between the scheduled percentage of Family Adjusted Gross Income and actual child care costs, capped at $5,000 per plan year, and subsidies are paid directly to the child care provider.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304032,1790433702,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social 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Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":120},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","United States Department of the Interior  \nMemorandum  \nTo:  \nByreau/Equivalent Office Human Resources Officers  \nFrom:Sharlyn A.GrigsbyhanlymigshDirector,Office of Human Resources  \nSubject:  \nChild Care Subsidy Plan  \nThe attached Personnel Bulletin No.07-04 amends the Department of the Interior Child  \nCare Policy and replaces Personnel Bulletin No.03-06 dated 12/06/2002.  \nIf you have any questions,please contact Joy Buhler at (202)219-0811 orJoy_Buhler@ios.doi.gov.  \nAttachment  \nPERSONNEL BULLETIN No.07-04  \n# SUBJECT:Child Care Subsidy Plan\n\n1.   Purpose.This bulletin updates the Child Care Subsidy Plan Policy for theDepartment of the Interior and replaces PBNo.03-06 dated 12/06/2002.  \n2.   Scope.This bulletin raises the income ceiling for qualified participants.  \nParticipating bureaus will follow the criteria outlined in this bulletin and Attachment Onewhen setting up and administering their Child Care Subsidy Plan.  \nImplementation of the Plan requires the bureau or office head,or designee,to sign a copyof the attached Child Care Subsidy Plan,after inserting the name of the bureau andindicating the percentage of subsidy in section 4.2(a).The funding for the child caresubsidies will come from each bureau's appropriation for salaries and expenses.  \n3.    Authorities.  \na.5 C.F.R.792;and  \nb.26U.S.C.129  \n4.   Eligibility Basics.To be eligible for a child care subsidy,an employee must be apermanent employee of the Department of Interior and meet the following criteria,asoutlined in more detail in the Plan:  \nHave at least one child who is:  \na.   age 6 or younger,or under age 18 and physically or mentally disabled asdetermined by a physician or by a licensed or certified psychologist;and  \nb.   a dependent of the employee as described under 26U.S.C.152(a);and  \nc.   a member of the employee's household;and  \nd.  have a Family Adjusted Gross Income of$60,000 or less;and  \ne.   use a child care provider that is licensed or regulated in the state orlocation in which the provider operates and who is not a child or dependent of theemployee.  \n5.Child Care Subsidy Schedule.If the eligible employee's child care expensesexceed the percentage of the Family Adjusted Gross Income described below,the bureaumay pay up to 100%of the difference between the percentage of family adjusted grossincome listed below and the actual cost of child care,but no more than $5,000 to anemployee in a Plan year.Subsidies willbe paid directly to the child care provider,not to  \nthe employee.  \n\n| Family Adjusted Gross  \u003Cbr>Income   | Percentage of Family  \u003Cbr>Adjusted Gross  \u003Cbr>Income   |\n| --- | --- |\n| 60,001-50,000   | 20%   |\n| 50,001-40,000   | 17%   |\n| 40,001-35,000   | 14%   |\n| 35,001-30,000   | 12%   |\n| 29,999 and less   | 10%   |\n\nAs described in more detail in the attached Plan,family adjusted gross income refers tothe amount reported as Adjusted Gross Income on IRS Tax Form 1040 or 1040A.Forindividuals who are married,filing separately,it is the sum of both spouses'AdjustedGross Income on IRS Tax Form 1040 or 1040A.A subsidy under the Plan will bereduced by the amount of other state or local child care subsidies received by theemployee.  \nExample:An employee has a Family Adjusted Gross Income (FAGI)of $30,000 andactual child care expenses of $5,000 per year.According to the subsidy schedule above,the employee is expected to pay a minimum of 12%of his/her FAGI in child careexpenses,or $3,600($30,000×12%).The difference between the actual costs and whatthe employee is expected to pay is$1,400.The Employee is eligible for a subsidy of upto $1,400 depending on the percentage the bureau decides it can pay.  \n6.Tax Consequences to Employees.The attached Plan meets the criteria of aDependent Care Assistance Program under 26U.S.C.129.This allows all or part of asubsidy received by an employee to be excluded from income for income tax purposes.The amount of subsidy received and the amount excluded from taxable income will berecorded in the app","cbCaioVKhsa5LoYY","https://ap.wps.com/l/cbCaioVKhsa5LoYY","pdf",403309,13,"English","# Subject: Child Care Subsidy Plan\n## Purpose of the Bulletin\n## Eligibility Basics\n## Child Care Subsidy Schedule\n## Tax Consequences to Employees\n## Reporting Requirements\n## Effective Date\n# U.S. Department of the Interior [Name of Bureau] Child Care Subsidy Plan\n## Article 1 - Purpose of the Plan\n## Article 2 - Definitions","[{\"question\":\"What does Personnel Bulletin No. 07-04 change?\",\"answer\":\"It updates the Department of the Interior Child Care Subsidy Plan policy and replaces Personnel Bulletin No. 03-06 dated 12/06/2002.\"},{\"question\":\"Who is eligible for a child care subsidy under the plan?\",\"answer\":\"A permanent Department of the Interior employee must have at least one qualifying child, meet income requirements (Family Adjusted Gross Income of $60,000 or less), use a licensed or regulated provider, and satisfy dependency and household criteria.\"},{\"question\":\"How is the subsidy amount determined and paid?\",\"answer\":\"The subsidy can cover up to 100% of the difference between the scheduled percentage of Family Adjusted Gross Income and actual child care costs, capped at $5,000 per plan year, and subsidies are paid directly to the child care provider.\"}]","Child Care Subsidy Plan - Personnel Bulletin No.7-04 | PDF",1789809138]