HRDG 4080.2 - Introduction

The APHIS Child Care Tuition Assistance Program (CCTAP) policy is intended to provide child care tuition assistance to support lower income families in obtaining quality child care services for their child(ren).

• In support of this effort, APHIS may use appropriated funds, including revolving funds that are otherwise available for salaries and expenses, to assist lower income Federal employees with the cost of child care in child care centers and licensed family child care homes.

The following terms appear throughout the text of this document:

Benefits - The amounts paid to participants under the plan to subsidize eligible child care expenses paid or incurred by the participant.

Child - A member of a household maintained by an employee who bears the following relationship to the employee:

• A biological child who lives with the employee;
• An adopted child;
• A stepchild;
• A foster child;
• A child for who a judicial determination of support has been obtained; or
• A child to whose support the employee is a parent or legal guardian makes regular and substantial contributions.

Child Care Tuition Assistance Program Coordinator - The official within the Agency who has been authorized to implement child care subsidies under this program for employees within the Agency.

Dependent - Any individual who is a dependent of a participant with the meaning of Code Section 152(a).

Earned Income - All income, as defined under Code Section 32 (c)(2), including from wages, salaries, tips and other employee compensation, and net earnings from self-employment, but does not include any amounts received: (i) as pre-tax benefits under Code Section 129 on behalf of a qualifying dependent under CCTAP or any other dependent care assistance program; (ii) as a pension or annuity; or (iii) as unemployment or workers’ compensation.

Eligible Child Care Expenses - Expenses incurred by a participant for qualifying services which are paid to a qualifying provider who is not (i): a dependent of a participant or a dependent of the spouse of the dependent, (ii) a child of a participant under the age of 19, and which are incurred to enable the participant or the participant’s spouse to be gainfully employed.

Eligible Employee - An individual employed on a full-time or part-time basis by APHIS and meets the eligibility requirements described in the Eligibility (create link to it) section of this Subchapter.

Participant - Any employee who has satisfied the eligibility requirements, applied for and been accepted by the APHIS CCTAP Contractor for benefits under this program.

Qualifying Child - A child of a participant who is: (i) age 13 or younger; or (ii) under age 18 and is physically or mentally incapable of caring for himself or herself.

Qualifying Day Care Center - A day care center, as described in Code Section 21 and regulations there under, that (i) complies with all applicable laws and regulations of the State and town, city, or village in which it is located, (ii) is licensed to provide day care services in the state or location in which the day care center operates, (iii) provides care for more than six individuals (other than individuals who reside at the day care center) and (iv) receives a fee, payment or grant for services for any of the individuals to whom it provides services (regardless of whether the facility is operated for a profit).

Qualifying Dependent - (i) A dependent of a participant who is under the age of 13; or (ii) a dependent of a participant who is under the age of 18 and who is physically or mentally incapable of caring for himself or herself.

Qualifying Provider - An individual or qualifying day care center licensed to provide child care services in the State or location in which they operate for whom subsidies are paid out of appropriated funds.

Qualifying Services - Means services performed:

• In the home of the participant, or outside the home of the participant, or at a qualifying day care center;
• For the care of a qualifying child or qualifying dependent of the participant;
• To enable the participant or the participants spouse to remain gainfully employed; and
• For the primary purpose of assuring the qualifying child’s or qualifying dependent’s wellbeing and protection.

Note: Qualifying services do not include services provided at a camp where the qualifying child or qualifying dependent stays overnight.

Spouse - The APHIS employed guardian and/or domestic partner of a participant but does not include an individual legally separated from a participant under a decree of legal separation.