On the recordOctober 19, 2017
I rise not in opposition to the amendment but to compliment the Senator for bringing this issue forward. I intend to support the amendment, but I just want to make the point that this is a broader issue in that we are going to have to address the child and dependent tax credit. One of issues is making it refundable so the tax credit is available and useful to lower income families, who are the hardest hit by high child care costs, and also making it available to those families who use these funds to care for perhaps an aged relative or an injured relative. I agree with the amendment, and I support it, but I think we need to make the point that there is more work to be done. I have introduced a bill with Senator Heller, Senator Burr, and Senator Collins on this subject, and I look forward to bringing that forward for consideration at an appropriate moment. I urge support for Senator Rubio's amendment. The PRESIDING OFFICER. The Senator from Utah.
