S. 4952

Protecting American Taxpayers Act

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A Recovering stolen funds

I Improper Payments

Sec. 1102. Preventing fraud in child care services

(a) State plan. Section 658E of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858c) is amended—

(1) in subsection (c)(2), by adding by striking subparagraph (S) and inserting the following:

Text this section adds to the law

(S) Attendance-based billing. The plan shall include an assurance that the lead agency will provide payment under this subchapter to a child care provider based on recorded attendance, rather than enrollment alone, in the program of the provider.

; and

(2) by adding at the end the following:

Text this section adds to the law

(e) Timing of payment. Nothing in this subchapter shall be construed to require a lead agency to make a payment to a child care provider prior to the provision of child care services. The lead agency shall make a payment under this subchapter to such a provider as reimbursement, in a timely manner, and on the basis of the provider's provision of child care services.

(b) Audits. Section 658K of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858i) is amended by adding at the end the following:

Text this section adds to the law

(c) Federal audits. Each child care provider that receives a payment under this subchapter shall prepare a record of attendance in the provider's program and of the provider's provision of child care services, and maintain the record for a period of 7 years after the date of preparation of such record. The provider shall make such records available for audits by the Secretary, the Attorney General, and the Comptroller General of the United States.

II Assisting Small Businesses Not Fraudsters

III Welfare Abuse and Laundering Zillions

IV Returning Unspent COVID Funds

V Bonuses for cost-cutters

VI Improper payments transparency

B Protecting taxpayers

I Strengthening TANF Program Integrity

II Restriction on United States assistance for foreign agents

III Opposing international support for the Taliban

C Catching fraudsters

I Preventing deep fake scams

II SBA Fraud Enforcement Extension Act

III Recover Fraudulent COVID Funds

IV Fraud Alert Systems

V Stopping Transfers of Public Funds Abroad

VI Veterans Scam and Fraud Evasion Act of 2026

VII Expanding Whistleblower Protections for Contractors Act of 2026

D Severability