3 FAM 3830
Child Care Subsidy Program (CCSP)
(CT:PER-1197; 07-30-2024)
(Office of Origin: GTM/ER/WLD)
3 FAM 3831 Authority
(CT:PER-915; 08-17-2018)
(State only)
(Applies to Foreign Service and Civil Service Employees)
· 40 U.S.C. 590(g)
· 5 CFR 792
3 FAM 3832 Scope of Program
(CT:PER-535; 05-04-2005)
(State only)
(Applies to Foreign Service and Civil Service Employees)
The purpose of the Child Care Subsidy Program (CCSP) is to assist the Department’s lower-income employees with the cost of quality care for their children. The CCSP is a need-based program and benefits will differ for each family based on their total family income and the total cost of qualifying childcare. The CCSP is also a benefits program that contributes to the Department’s overall recruitment and retention efforts.
3 FAM 3833 Eligibility
3 FAM 3833.1 General
(CT:PER-535; 05-04-2005)
(State only)
(Applies to Foreign Service and Civil Service Employees)
a. Subsidy payments are restricted to lower-income direct hire full-time and part-time employees utilizing qualifying childcare facilities in the United States.
b. Currently, eligibility does not extend to employees assigned abroad who use childcare centers licensed or regulated by foreign authority.
c. In order to qualify, the employee, the employee’s child and the childcare provider must fulfill certain eligibility requirements. See 3 FAM 3833.2 and 3 FAM 3833.3 for the definition of qualifying child and eligible childcare provider, respectively.
3 FAM 3833.2 Child Eligibility
(CT:PER-1197; 07-30-2024)
(State only)
(Applies to Foreign Service and Civil Service Employees)
Eligibility for this benefit extends to a child who is a member of the employee’s household who is either age 13 or younger; or under age 18 and is physically or mentally incapable of caring for themself and who bears the following relationship to the employee:
(1) A biological child;
(2) An adopted child;
(3) A stepchild;
(4) A foster child;
(5) A child for whom a judicial determination of support has been obtained; or
(6) A child to whose support the employee, the employee’s spouse, or the employee’s domestic partner makes regular and substantial contributions.
3 FAM 3833.3 Provider Eligibility and Type of Care Allowed
(CT:PER-713; 11-22-2013)
(State only)
(Applies to Foreign Service and Civil Service Employees)
A childcare provider or childcare facility must be licensed and/or regulated by U.S. state and/or local authority in order to qualify for subsidy benefits. Care provided for eligible children (see 3 FAM 3833.2, above) may be provided at Federal child care centers, non-Federal child care centers, and in family child care homes for both full-time and part-time programs such as before and after school programs and daytime summer programs.
3 FAM 3833.4 Ineligibility for Child Care Subsidy
(CT:PER-1070; 12-03-2021)
(State only)
(Applies to Foreign Service and Civil Service Employees)
Employees would no longer be eligible for subsidy assistance if their:
(1) Employment with the Department was terminated;
(2) Total family income (TFI) levels, as reported to FEEA each May, exceeded the program threshold of $170,000;
(3) Childcare providers were not licensed or regulated; or
(4) Children were no longer able to meet the definition of child as defined by 3 FAM 3833.2.
3 FAM 3834 RESPONSIBILITIES
3 FAM 3834.1 Program Administrator
(CT:PER-1044; 06-11-2021)
(State only)
(Applies to Foreign Service and Civil Service Employees)
The Federal Employee Education and Assistance Fund (FEEA) administers the subsidy program based on program eligibility criteria established by the Department. FEEA has the authority to approve or disapprove applications based on these specific criteria. FEEA will:
(1) Receive and review submitted forms and documentation that comprise the online application package;
(2) Notify employees of their eligibility or ineligibility after all paperwork has been reviewed and evaluated;
(3) Send award letters to qualifying employees;
(4) Request eligible employees to review, sign and return the award letters thereby agreeing to comply with certain responsibilities specific to subsidy eligibility; and
(5) On a monthly basis, provide eligible childcare providers with invoice forms that must be completed and signed by the provider and the employee in order for subsidy payments to be processed.
NOTE: Any amounts due the provider over and above that paid by the Department through the program administrator are the responsibility of the employee.
3 FAM 3834.2 Employee
(CT:PER-713; 11-22-2013)
(State only)
(Applies to Foreign Service and Civil Service Employees)
a. The cost of childcare remains the responsibility of the employee. The Department’s Child Care Subsidy Program assists the employee with the cost of quality care. In order to benefit from this subsidy the employee must coordinate the application process by ensuring that the appropriate forms are complete and submitted to FEEA, the program administrator. It is also the responsibility of the employee to provide the childcare administrator with a copy of their income tax return each May and to submit, with the assistance of the childcare provider, the monthly voucher which stipulates the period and cost of care provided.
b. The employee must also inform FEEA of any changes of circumstances that would or could impact on their eligibility to receive subsidy assistance. For example, such circumstances or conditions would be a change in licensed childcare providers; voluntary withdrawal from the program; removal of a child from licensed care; dissolution of material change in the marital status or domestic partnership; or resignation of the employee from the Department.
c. An employee applying for child care subsidies for the child of a domestic partner must submit, or have submitted, Form DS-7669, Affidavit Pursuant to Declaring Domestic Partner Relationship. Please refer to 3 FAM 1610.
3 FAM 3834.3 Qualifying Child Care Provider
(CT:PER-713; 11-22-2013)
(State only)
(Applies to Foreign Service and Civil Service Employees)
Following each month of service, employee childcare providers will:
(1) Certify on the invoice letter (provided by FEEA) the cost of childcare services performed on a weekly basis for each week of the respective month; and
(2) Obtain the written concurrence of the employee and submit the completed invoice to the program administrator, FEEA, for review and payment.
3 FAM 3834.4 Office of Employee Relations
(CT:PER-713; 11-22-2013)
(State only)
(Applies to Foreign Service and Civil Service Employees)
The Office of Employee Relations manages the Child Care Subsidy Program and is available to assist in clarifying any questions that employees may have concerning the program. Employees are encouraged to direct questions via email at ccsp@state.gov.
3 FAM 3835 SUBSIDY BENEFITS
3 FAM 3835.1 General
(CT:PER-1044; 06-11-2021)
(State only)
(Applies to Foreign Service and Civil Service Employees)
a. Benefits are subject to the availability of appropriated funding.
b. The employee must apply in order to be considered (see 3 FAM 3834).
c. The program administrator pays benefits to the childcare provider on behalf of the employee; not to the employee.
d. Benefits are only paid on a monthly basis after the care has occurred.
e. Benefits will be provided as a percentage of eligible childcare expenses according to a schedule based on an employee’s total family income (TFI). See Childcare Tuition Assistance Plan, Appendix A. This schedule may be adjusted from time-to-time but any changes are based on availability of program funding and/or to maintain an equitable distribution of benefits. Pursuant to Delegation of Authority 372, the Director General of the Foreign Service and Director of Global Talent Management has the authority to approve new schedules or changes to any existing schedule.
3 FAM 3835.2 Amount of Benefits
(CT:PER-1109; 11-05-2022)
(State only)
(Applies to Foreign Service and Civil Service Employees)
a. The Department has established the following benefit schedule for determining the amount of childcare subsidy that will be paid per family.
|
If Eligible Employee's Total Family Income is ¹) |
Then the Plan will pay up to this amount of the Participant's Eligible Child Care Expenses per month ²) |
|
Greater than $170,000 |
$0 |
|
$170,000 and below |
$416 3 |
1. Total family income refers to adjusted gross income as stated on the employee’s most recent federal tax return.
2. A participant’s benefits under this plan will be reduced by the amount of other state or local childcare subsidies received by the participant.
3. A participant’s benefits under this plan must not exceed $5,000 per calendar year.
b. See 3 FAM 3836 and for additional information visit “How to Apply” on the Intranet.
3 FAM 3836 The Application Process
(CT:PER-1044; 06-11-2021)
(State Only)
(Applies to Foreign Service and Civil Service Employees)
a. Employees must apply in order to be considered for subsidy assistance in addition to meeting eligibility requirements in 3 FAM 3833.
b. New applicants must submit an application online to FEEA Childcare Services.
c. Required application materials:
· Form DS-3076, Childcare Subsidy Application Form
· Form DS-1644, Childcare Provider Information Form
· Two most recent pay statements for each parent or guardian (in household)
· Most recent SF-50, Notice of Personnel Action
· A copy of the most recent Federal Income Tax Return for each parent or guardian (in household)
· A copy of the childcare provider’s current license or state of compliance with State and/or local child-care regulations
· A copy of the provider’s fee schedule
· Childcare provider’s Form W-9, Request for Taxpayer Identification Number and Certification
NOTE: Applications should not be sent to the Office of Employee Relations.
d. If an employee is no longer eligible, benefits will not be paid for expenses incurred after the date that such eligibility ceases except as outlined in 4.7(b) of the Department’s Dependent Care Assistance Plan.
3 FAM 3837 Tax Implications
(CT:PER-535; 05-04-2005)
(State Only)
(For Foreign Service and Civil Service Employees)
Subsidies are generally taxable as income but may be exempt from federal tax under certain conditions. The maximum amount an employee may be able to exempt in any one calendar year is $5,000. Benefits that exceed $5,000, according to IRS regulations, are subject to normal withholdings. The Department is required to withhold from amounts that exceed $5,000.
3 FAM 3838 AND 3839 UNASSIGNED