What is Child Care Executive Partnership (CCEP) program? Is there a tax benefit for participating in the CCEP program?

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1 What is Child Care Executive Partnership (CCEP) program? The Child Care Executive Partnership (CCEP) is an innovative, public/private partnership program that was created by the Florida Legislature to help employers meet the needs of a growing segment of their workforce- working parents. Through this program, federal and state funding is matched with contributions from local governments, charitable foundations and participating business on a dollar-for-dollar basis to provide child care services to participating families. Is there a tax benefit for participating in the CCEP program? Yes, depending on the specific tax codes. In 1998, the Florida Legislature created a tax credit called the Corporate Income Tax (CIT) and the Insurance Premium Tax (IPT) to use toward child care costs. The credit may be used for costs associated with: Startup costs for child care facilities operated by a corporation for its employees. The credit covers up to 50 percent of the startup costs as much as $50,000 per tax year. Operation of a child care facility on behalf of the corporation s employees. The credit is for $50 per month for each child enrolled in the facility as much as $50,000 per tax year. Payments to a child care facility on behalf of a corporation s employees. The credit is for up to 50 percent of the amount of the payments as much as $50,000 per tax year. Additional tax benefits may be available for companies that directly operate a child care facility for their employees. To learn more about the child care tax credit, review the tax information publication (TIP # 01C01-04) at the Florida Department of Revenue Web site: For information about the eligibility for tax benefits for your business contact your tax attorney. Which of my employees can participate? The CCEP helps employees who are most in need of child care assistance low to moderate wage-earning or hourly-compensated employees whose incomes are directly affected by absenteeism due to child care conflicts. Families whose income is at or below 200 percent of the federal poverty level are eligible to participate. For example, a family of four may earn up to $40,000 annually and still be eligible to participate. Is there a limit to the number of employees that can participate? The number of families that participate depends both on the amount of funding the employer is willing to contribute to the program, and the amount of funding that is available as matching funds at the local level.

2 What if I already provide child care as an employee benefit? Your company can still participate in the CCEP. If local funding is available to match the funding you are already dedicating to child care benefits, your company may be able to provide this valuable work-life benefit for additional employees. Some of my employees work nights, weekends, or require before and afterschool child care. Does the program cover this type of care? Yes, depending on availability. You will need to find a child care provider that offers odd-hour or weekend care in your area and is willing to provide child care at the locally-established reimbursement rate. Contact your local early learning coalitions for information about after-school care for school-age children, oddhour care, and weekend care. How does my company become a participant? First step is to complete the application and Memorandum of Agreement which is included in this toolkit and also online at the ELC website: Bring or mail the completed application and Memorandum of Agreement to the ELCOC office. Instructions for completing the application: Company/Agency Name - is the name of your program. CCEP Contact the contact person who is listed on the Provider Network application that is authorized to make decisions concerning contracts. Phone- phone number of the contact person - address of the contact person Address- Address of the program City- City in which the program is located State- State in which the program is located Zip- Program zip code Which verification method would you prefer for employee referral? Referral for services required- Indicate yes if you would like to complete a referral from your program as identifying that the employee is authorized by you to participate in the program Pay Stub only- Indicate yes if the employee can receive this benefit based only on submission of pay stub to the ELC. Instructions for Memorandum of Agreement Please read the entire Memorandum of Agreement before signing. Commitment: The partner name of your facility, agrees to commit $ a recommended formula to determine your commitment is $2,000 for each full time child and $1,000 for each part time child. The ELC contact person would be happy to assist you with the calculations annually to this program. This commitment will enable approximately indicate the number of children you anticipate children to access services through the CCEP program.

3 Agreement Period Determine the start date for your commitment the end date will be June 30. Please note that the Memorandum of Agreement will not be in affect until the Coalition receives approval and availability of funds through the Agency for Workforce Innovation, Office of Early Learning, as authorized by the CCEP Board. The application and Memorandum of Agreement must be completed annually. Participation guidelines are as follows: o o The total household income of each employee participating in the CCEP program may not exceed 200% of the federal poverty level. Participants are required to be employed a minimum of 20 hours per week to be eligible for participation in the CCEP. Changes in employee work schedule or family income may affect eligibility for the program and any changes should be reported. The Coalition will determine employee eligibility for the program and the parent will be required to pay a portion of the child care cost, based on the current sliding fee schedule as approved by the Coalition Board of Directors. The balance of the child care costs (after parent fees owed have been deducted from the total child care cost) are shared by your business and the CCEP program at 50% each. The CCEP program is effective annually from July 1st to June 30th. CCEP applications and requirements are available through the Early Learning Coalition of Orange County. Additional information on the CCEP program and other possible tax benefits for your company and employees can be viewed online at

4 Partner Application Company/Agency Name: CCEP Contact: Title: Phone: Address: City: State: Zip: Which verification method would you prefer for employee referral? Referral for services required? Yes O No O OR Pay Stub only? Yes O No O Questions? Mail application and Memorandum of Agreement to: Contact: El Cabrel Lee Early Learning Coalition of Orange County (407) Attention: El Cabrel Lee P.O. Box Orlando, FL 32854

5 Early Learning Coalition of Orange County and Memorandum of Agreement Between The Child Care Executive Partnership (CCEP) program provides financial assistance by paying child care for low to moderate wage earners to enable families to secure stable child care arrangements that meet the social, emotional, and educational needs of the children requiring care. Reliable, affordable, and quality child care enables families to be employed to work towards self-sufficiency. The Early Learning Coalition of Orange County applauds your efforts to join the CCEP program and provide this valuable work-life benefit for your employees/clients. This letter outlines the commitment and guidelines for participation. The Early Learning Coalition will provide reports on program usage and financial data on a monthly basis. Your agency s portion of the cost will be billed on a monthly basis. Eligibility The total family income of employees/clients participating in the CCEP program may not exceed 200 percent of the federal poverty level. Participants are required to be employed a minimum of 20 hours per week to be eligible for participation. Changes in the employee s work schedule or family income may affect eligibility for the program and any changes should be reported. The Early Learning Coalition will determine employee/client eligibility for the program. Parent Fees Families will be required to pay portion of the child care based on a sliding fee schedule or other amount documented and provided herein. The balance of the child care costs (after parent fees owed have been deducted from the total child care costs) are shared by the local purchasing pool and the CCEP program at 50 percent each. Commitment The Partner, agrees to commit $ annually to this program. This commitment will enable approximately children to access services through the CCEP program. Agreement Period This commitment is anticipated to begin on and end on pending approval and availability of funds through the Agency of Workforce Innovation, Office of Early Learning, as authorized by the CCEP Board. By: Name: Title: Date: By: Early Learning Coalition of Orange County Name: Karen Willis Title: CEO Date: Submit completed applications to: Early Learning Coalition of Orange County P.O. Box Orlando, FL 32854