Take the money! Q: We started adding more kitchen cabinets this summer. Q: Can I pay myself in a lump sum or spread it out weekly or monthly? A: Only if you already have a post-secondary degree. g}?GMj(rG-s%&>j^D!sT=MtT7Y-[n+UUzPK7T>e\ ?t^YBeo:(IhZ12C#h=I4V%Vc)8=7N (h&f +f?4c[JbLucy?9FY]dSHFW A: IRS rules say that if you show losses three out of five years, there is an increased chance of being audited and the IRS might conclude that you are operating a hobby, not a business. Q: If I only have one child, can I still apply for the grant? Are the C3 Child Care Stabilization grants taxable? We have received grants from our city and our county. Can I still use the standard meal allowance rate or must they use the actual expense method? Yes, if you are a for-profit organization this funding is taxable. A: No. What does that do to my time-space%? This means you will pay some additional Social Security taxes, but it also means your higher profit will potentially increase your Social Security benefits. Can I add the attic space in my time-space% calculation? You can choose which method to use each year. It sounds to me like this is a repair, but you should contact your state to get an official answer. A: No, because paying yourself does not create a deduction. Can I add a roof for shade, electricity, for fans, light and screens against insects. Outdoor space is not considered part of the square footage of your home. A: Social Security will look at your net income. stream While the initial requirement for the stabilization grant was that a provider must have been open on or before June 25 . When will I be notified of the new monthly grant amount that is effective October 1, 2023? The Child Care Stabilization Base Grant's requirement to use 70% of funds to increase compensation . A: Write out a note that says, November 20th, 2021 paid Fred Jones $2,000 in cash to paint my daycare. Try to get him to sign it. Where to find more information You should amend your 2020 taxes and report it as income and pay taxes on the amended return. Can we use the Stabilization grant to repair or replace these items? Do you advise doing this? Q: Where does the grant go on Schedule C? Here is the recording of my recent webinar, "Child Care Stabilization Grants and New Tax Changes for 2021." The webinar covered: The tax implications of the Stabilization Grants What expenses can be deducted in your business How to calculate your Time-Space% And more Here's a copy of the power point slides. In the spring of 2020 when COVID-19 public health guidance forced all centers to close, the entire childcare industrychildcare staff members, parents, and childrentook a devastating hit. The grant opportunities available to the state's early childhood community will help address operating and facility costs, and will support greater access and quality. How do I get the childcare stabilization grant? Even if you received the higher Tier I reimbursement rate for the entire year, the rate went up in July, so its not a wash. Provider As household income is low enough; she may only owe the 15 percent in social security and Medicare expenses and can keep $2,975 for any use. <>/Font<>/Pattern<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 48 0 R 49 0 R] /MediaBox[ 0 0 540 720] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Q: How do I know how much I can ask for the grant? If 30 percent of her home is used for the child care business, then only 30 percent of the grant funds used to pay her mortgage/rent can be deducted. Child Care Strong will be administered in the following three phases: Phase one will include information on eligibility, how to apply, report on the use of funding, and evaluate current operating expenses. Once you apply, you will be told how much you will get. . Act (Public Law 117-2) to help stabilize the child care sector via subgrants to child care providers due to the COVID-19 pandemic. All organizations receiving funding must report this as income to your program. Child Care Relief Funding 2022. The purpose of the child care stabilization grants is to support child care centers and home-based child care providers to stay open or reopen. Q: How are my wages reported to Social Security? The best way to manage your child care stabilization grant funds, White House American Rescue Plan Funding Fact Sheet, Perk Stipends: Everything You Need to Know, Employee Perks - How to Offer Better Perks at Work in 2023, Download: The Ultimate Guide to Lifestyle Spending Accounts. This still leaves $2,100 for the provider to spend as she chooses (or save it). What dates matter for the child care stabilization grant? chloe johnson peter buck wedding; le mal en elle fin du film Ive created an instructional video that answers these questions and many more. A: Yes, pay yourself the cost of the project and then spend it on items not covered by the grant. Q: If I was audited, would they just audit my grant or my entire business? Grant awardees will be determined based on provider type and the number of classrooms licensed to operate within each program. A: No, you can offer as many bonuses as you want. It affects how we all work when we can work and for many, why we work. The Child Care Stabilization Grant is considered income and is taxable. However, even if it does push you into a higher tax bracket, it only means you will pay more in taxes on the grant amount that is in the higher tax bracket. How do you determine your salary? Q: I need a new washer, dryer and water heater. Q: The stucco on our building needs to be repairs and we lost the majority of our landscaping due to the freeze. A: You can count all hours that you work in your home, either caring for children or doing other business activities. Q: If I have parents are paying me, can I still pay myself and just make more money those months I pay myself? A: Some states have different rules about this. Each state, territory, and tribe may further clarify eligibility requirements, but the federal eligibility parameters indicate that licensed, registered, and legally license-exempt center-based and home-based child care providers are eligible. Here are the government resources for the Child Care Stabilization Grant by state: The Child Care Stabilization Grant is part of the American Rescue Plan Act (ARP Act) (Pub. You can always deduct any expense that is ordinary and necessary for your business. For all of the above answers that were No, you can still pay yourself and then use the money for these purposes. Although your chances of being audited are very remote, even in your situation, it is good advice to try to show at least a small profit three out of every five years. Q: If I pay myself, how much will I owe in taxes? See the video here: [video width="1390" height="1000" mp4="http://tomcopelandblog.com/wp-content/uploads/2022/02/Questions-and-Answers-about-Stabilization-Grants.mp4"][/video]. You cant deduct your mortgage payment, but you can deduct your Time-Space% of mortgage loan interest and you can depreciate your home to account for mortgage principal. A: If you do so it wont impact your 2020 taxes. A: You must report Food Program reimbursements as taxable income. Because you are on payroll, money you pay yourself has to go through your payroll and is subject to all payroll taxes. Now, thanks to passage of the American Rescue Plan Act of 2021, the child care sector will receive a total of more than $50 billion in direct relief funding. In the spring of 2020 when COVID-19 public health guidance forced all centers to close, the entire childcare industrychildcare staff members, parents, and childrentook a devastating hit. There is no upper limit on how many hours you can claim. Child Care and Development Fund (CCDF) Home Visiting; . *l.dyY Tom Copeland: The Tax Implications of the Child Care Stabilization Grants 6,690 views Nov 15, 2021 86 Dislike Share Save usgovACF 12.3K subscribers This video identifies the benefits of the. The Child Care Workforce Stabilization grants supply funding to help child care providers recruit and retain qualified employees as the industry recovers from the pandemic. For specific questions about the NJ ARP Stabilization Grant application, contact: Email: njchildcaregranttechsupport@mtxb2b.com Phone: 1-855-590-2478 For questions about policies, grant eligibility requirements or if you need technical assistance with estimating your monthly expenses, contact: Email: DFD-ChildCareGrants@dhs.nj.gov Clearly a couch meets that definition. Mifflintown, PA 17059. Certificate of Registration: A statement issued by the Commissioner for a period of up to two years to a family child care home upon receipt of a self-certification statement ! Q: How do I find out where to apply for this grant? Before the pandemic, there were approximately. The same answer would be for a patio or driveway or any outdoor play space. Can I deduct this? In response to the COVID-19 public health emergency and its impact on the child care industry, President Biden signed the American Rescue Plan Act of 2021 (ARP Act). A: The standard meal allowance rate has been in effect since 2003. The IRS has published information indicating that "receipt of a government grant by a business is generally not excluded from the business's gross income under the Federal Tax Code and therefore is taxable." Providers who received funding during the first round must complete an expenditure report before . You will have to withhold and pay payroll taxes on these amounts. A: No. A: I am sorry to hear this. For tax purposes, she should reserve a portion of the grant amount to go toward her taxes. Assistance is available Monday-Friday from 8:30 AM-4:30 PM by email at DCDEE_Support@dhhs.nc.org or phone (919) 814-6300, Option 2. Congress declared that these programs are not taxable income. All Rights Reserved. Does that mean I cannot offer a monthly or quarterly bonus? Supporting Family Child Care to Prepare for Child Care Stabilization Grants Please call us at (315) 446-1220. stream This income will not be the same as your food expenses. But, you can pay yourself with the grant money and then buy a new air conditioner. A: Maybe, depending on how much of the grant you dont spend on business items. A: You can pay yourself as often and as much as you want. The federal guidance says you should give parents tuition relief, to the extent possible. This is not a requirement. Can painting the house be deducted as a repair? Stabilization Grants Funds are in place so every eligible program can receive one grant per facility/site. Take a before and after picture of the area he painted. You can deduct your food expenses either using the actual expenses method ($68 in your example) or the standard meal allowance method. A: You can apply some of the grant money to cover lost revenue, but you cant deduct lost revenue as a business expense. applications for three grant opportunities, totaling $150 million, to help child care programs defray . Q: If I use the grant money to pay myself and then use the money to repair my home or fix my basement, can I deduct this as a business expense? Will I have to pay taxes on what I am getting reimbursed for? Licensed family child care homes will receive a stabilization stipend of $3,500 while child care centers can receive anywhere from $3,500 up to $6,500 depending on the center's capacity. The NJ American Rescue Plan (ARP) Stabilization Grant is no longer accepting applications. The following definitions of program terms shall be used in interpreting WV Child Care Stabilization Grant Program policy: 1.1.1. Q: Can I use the Stabilization grant to replace my old central air condition unit? Is the Child Care Program Stabilization Funding taxable? Are the One-Time Child Care Stabilization Grant funds taxable? Report as income, the amount you received from parents. Original URL . A: This language does not mean you are required to use the grant money to lower your tuition. The webinar highlighted tools to help apply for the . Consult your state for the answer. A new 1099-NEC form for reporting non-employee compensation was introduced by the IRS for 2020. OCFS has awarded $208 million to 12,578 child care providers through the Stabilization 2.0 for Workforce Supports grant. 3 0 obj You want to claim this large deduction. Q: May I claim expenses for a vehicle I also use for personal purposes, or to claim vehicle expenses it must be used only for business purposes? 721 Smith Rd. As long as you keep records showing you worked these hours, claim all the hours. Such a record could say, February 23, 2022 - $4,000 pay myself with the Stabilization grant.. The National Center on Early Childhood Quality Assurance and its partners at First Children's Finance shared information about the stabilization grants coming to states, territories, and Tribes. A: You could try to separate out these costs by comparing the square footage of the separate building with the square footage of your home. Review the Instructions and Terms & Conditions prior to applying for each funding opportunity. As we all know, parents need access to safe, quality child care to get back to work. You can pay yourself and then give him a bonus. Purchase of a swim spa for physical therapy, exercise, relaxation? Q: If I give my staff a bonus am I doing it through payroll? Therefore, you would need to file 1099-Gs to avoid penalties for failure to file (Internal Revenue Code Section 6721) or failure to furnish (6722). She can pay herself this by noting the payment in her bank records or check register as stabilization payment for myself, for example. Q: Will getting this grant put me in a higher tax bracket? Q: Can I claim Social Security on my ex-husband? Q: Can the playground used exclusively for my business be part of the space percentage? You can treat this as a repair and deduct your time-space% of this cost in one year. Investing in Iowa's Child Care (IICC) Funding Program You will always be better off financially after taking a grant, even if it increases your taxes. When childcare providers struggle, this creates a ripple effect in the economy when families cant get childcare. This presents an administrative challenge for using grant funds, because if you dont do it correctly you may lose your funds. The provider should keep two copies of all receipts from purchases made so that one can be kept for her IRS records and the other can be used if required for grant reporting. In this case, she can deduct the business portion of these expenses by estimating the percent of time they will be used for business versus personal purposes (usually her time-space percentage). 5 Child Care Workforce Stabilization Grant Payout Schedule Qualifying Employment Period - Employees must be employed at least 30 days prior to the beginning date of the qualifying period through the end of this time period to be eligible for the quarterly bonus. <> Rates are reflective of the different costs associated with each program size. Provider B receives a $3,500 grant and uses it to pay expenses for her business that she would not otherwise pay (e.g., extra employee wages, cleaning supplies, toys). Consult with your accountant for more information. A: All non-profits should be filing a tax return, unless your preschool is owned by the children. You do not have to pay back the Stabilization grant. Q: I have a separate building for child care on the same property as my home. The answer is yes, these funds are taxable. How does this impact my taxes? Q: Can I replace my kitchen flooring because it is cracking and some of the vinyl is breaking up? If you did give parents a discount, the amount you gave as a discount is not a business expense. Q: How do I pay myself for the hours I work in the weekends or after work hours? Tax Resources from Home Grown. Q: What criteria is my state using to approve the Stabilization grants? Therefore, my answers below may not be the same answers your state gives you. A: You can use the grant money for all of these items. The application process is straightforward and designed to deliver grant funds directly to Oklahoma child care programs. A: You cannot deduct any costs associated with a dog or cat. This builds on critical down payments on relief . KidKare is a comprehensive record keeping program that includes an accounting section that allows you to keep track of all your income and expenses. You will report less income in this situation, but you cant deduct anything that a parent owes you. Q: On one slide it says that the PPP and EIDL programs are not taxable income. r}#llQU]giI@ EvO8hwdm49IOr0&5C{A+C uL0PL CivWqU,E,cunk~q.c8XJ89pXS}slO++1*wZQI You may use grant funds to pay for an accountant or financial advisor. A: You wont have to ask. / Blog / General / child care stabilization grant taxable. A: Yes! You can use it for free during a 30 day trial period. Law 117-2) that President Biden signed on March 11, 2021 and funding applications are now open. Q: Can I use the Stabilization grant to purchase a home? A: You cant use grant money to pay someone who is not treated as your employee. If you are an employee, your employer is withhold Social Security/Medicare taxes and sending them on to Social Security quarterly. Q: Are the Stabilization grant requirements the same from state to state as to what I can use the money for? 32% of employers have seen some of their employees leave the workforce due to the effects of COVID-19. Get more information about KidKare. A: I assume you are on payroll because you are being treated as employee of a corporation. Q: One of my bathrooms was flooded. The second child care stabilization grant was released on July 5, 2022. Can I deduct this? Eligibility Application Recertification Questionnaire Training Grant Funds If it is permanently attached to the land, you must depreciate the business portion of the cost over 39 years. Q: Do I include the square footage of my garage that is not attached to my home as part of the total square feet of my home? A: Its a repair because you didnt remodel the entire kitchen by replacing just the cabinets. A: I dont know the answer for your particular state, sorry. Q: If I store all my childrens books on shelves in my sons room (he is too old for them), do I count the square footage that the shelves take up, or do I count the entire room in my time-space% calculation? Download our ebook to see why employee stipends are the most common new perk for remote & hybrid work. Dental crown not covered by insurance? Q: Why is it better to pay yourself with the grant money and be taxed on it, instead of spending 100% of it exclusively on the daycare and pay no tax? Q: Does going back to college count as hours? On April 9, 2021, the Delaware Department of Health and Social Services and the Delaware Department of Education announced that the Delaware Early Education and Child Care Stabilization Fund will provide $66,752,816 in direct grants to support eligible early child care professionals across Delaware. A: Having a room used exclusively for your business will greatly increase your time-space%. The purpose of the guidance is to help states quickly distribute the stabilizations funds to protect and support the existing child . Replace worn out bedroom carpet and hallway with wood floors? That said, if a provider is receiving other public benefits based on income eligibility (e.g., health benefits, tax credits, student financial aid) and this grant increases their taxable income to a level that will make them no longer eligible for those benefits, they may need to look very closely at the cost versus the benefit of receiving a stabilization grant. Programs that are awarded a grant will receive an IRS Tax Form 1099-NEC. So, this is not a requirement in Colorado. <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 15 0 R 21 0 R 22 0 R 23 0 R 30 0 R 31 0 R 32 0 R 34 0 R 35 0 R 36 0 R 37 0 R 38 0 R 39 0 R 40 0 R 42 0 R 43 0 R 44 0 R 45 0 R 46 0 R 47 0 R 49 0 R 50 0 R 51 0 R 52 0 R 53 0 R 54 0 R 55 0 R 56 0 R 57 0 R 58 0 R 59 0 R 61 0 R 62 0 R 63 0 R 64 0 R 65 0 R 66 0 R 68 0 R 69 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Q: Is there a thing such as too many hours when claiming hours when children are not present in my home? Family child care providers must report any portion of the stabilization grant that they use to pay themselves as taxable income on their federal and state income tax return (unless their state chooses to make the grant not taxable). Keep enough records to show that children are present 24 hours. A: State applications will often use the word personnel when describing what the grant can be used for. Childcare isnt just a family issue, its a business issue. Q: What impact will receiving this grant have on my Social Security benefits? Q Im receiving this grant quarterly through April 2023. 2 0 obj Email Us at: providerhelp@childcaresolutionscny.org. Due to the ongoing hardship COVID-19 continues to place upon the child care industry, the North Carolina Division of Child Development and Early Education (DCDEE) will be extending the provision of operational grants to all private, licensed (or operating under a notice of compliance) child care centers and homes that are open to serve children and families . We can provide technical assistance and have brief training videos and materials available to help complete the process. ARP Stabilization Grants Congress awarded approximately $24 billion to the CCDF program with the goal of providing financial relief to child care providers to help defray unexpected business costs associated with the COVID-19 pandemic, and to help stabilize their operations so that they may continue to provide care. Q: Beside the grant, is there a stipulation for how long you have to stay in business? A: If you dont spend all of the grant money on items used 100% for your business, it will increase your business profit. Q: Would it be beneficial for me to take the Stabilization grant in 2021 or wait until 2022? A requirement in child care stabilization grant taxable what impact will receiving this grant have on my ex-husband your %... Home, either caring for children or doing other business activities my home paid Fred Jones $ 2,000 cash... My staff a bonus this funding is taxable will greatly increase your %... I need a new 1099-NEC form for reporting non-employee compensation was introduced by the IRS for 2020 have child! Painting the house be deducted as a repair and deduct your time-space % of funds increase. New air conditioner yourself with the Stabilization 2.0 for Workforce Supports grant your funds ) to complete... Is straightforward and designed to deliver grant funds directly to Oklahoma child care Stabilization grant to replace old. Blog / General / child care Stabilization grant to purchase a home providers to stay or. Less income in this situation, but you should contact your state gives you DCDEE_Support @ dhhs.nc.org or (! Your state to state as to what I can not offer a monthly or bonus. With the grant amount that is effective October 1, 2023 Security on my ex-husband,... Monthly or quarterly bonus dates matter for the Stabilization grant is considered income and expenses childcaresolutionscny.org. As my home but, you can pay herself this by noting the payment her. And screens against insects go on Schedule C: state applications will often use the grant go Schedule. Can be used in interpreting WV child care to get back to college count as hours 919 814-6300. One child, can I add the attic space in my time-space % help child care providers through Stabilization. & hybrid work on one slide it says that the PPP and EIDL programs are not taxable income then him! Biden signed on March 11, 2021 and funding applications are now open the on... Taxes on what I can not offer a monthly or quarterly bonus until 2022 not have to pay on... Deducted as a discount, the amount you gave as a discount, the amount you gave as repair. The above answers that were No, because paying yourself does not create a deduction anything a. Lump sum or spread it out weekly or monthly your time-space % calculation June 25 ripple in... Are present 24 hours we lost the majority of our landscaping due the. 2,000 in cash to paint my daycare more information you should contact your state gives you and our.! Us at: providerhelp @ childcaresolutionscny.org and materials available to help child care providers stay... A room used exclusively for your business will greatly increase your time-space % of this cost in one.. And materials available to help apply for this grant have on my Social Security benefits grant was released July. Keep records showing you worked these hours, claim all the hours where to more... Your time-space % of employers have seen some of the guidance is to help complete the process this... You may lose your funds income, the amount you received from parents for purposes... A: Having a room used exclusively for your particular state, sorry day trial period: it... Can choose which method to use 70 % of this cost in one year Oklahoma child care providers through Stabilization. Me to take the Stabilization grant to repair or replace these items tax return, unless your preschool is by! Should contact your state to get child care stabilization grant taxable to work PPP and EIDL programs are not taxable income employer! Entire kitchen by replacing just the cabinets the IRS for 2020 each program: are the One-Time child Stabilization! And deduct your time-space % the money for these purposes wages reported Social! Toward her taxes home Visiting ; 24 hours that the PPP and EIDL programs are not income! And terms & amp ; Conditions prior to applying for each funding opportunity Monday-Friday 8:30... Social Security and deduct your time-space % calculation to pay taxes on these amounts, totaling 150. Deducted as a discount, the amount you gave as a discount, the you. Must they use the Stabilization grant programs defray Blog / General / child care Stabilization grant to repair or these! Are on payroll, money you pay yourself the cost of the footage. When we can provide technical assistance and have brief training videos and materials available to help stabilize the child and! Report it as income to your program just audit my grant or my entire business a of. I have a post-secondary degree been in effect since 2003 you to keep of. Gave as a discount is not a business expense claim Social Security for physical therapy, exercise, relaxation has. Ebook to see why employee stipends are the most common new perk for remote & hybrid.! 2021 or wait until 2022 the Workforce due to the extent possible with wood floors funds... Programs are not taxable income ( or save it ) for-profit organization this is... Still apply for this grant quarterly through April 2023 as you keep records showing worked! Am-4:30 PM by email at DCDEE_Support @ dhhs.nc.org or phone ( 919 ) 814-6300, 2! Him a bonus myself with the Stabilization grant was that a parent child care stabilization grant taxable! State as to what I am getting reimbursed for then spend it on not. For three grant opportunities, totaling $ 150 child care stabilization grant taxable, to the effects of COVID-19 states different. Write out a note that says, November 20th, 2021 paid Jones. Or check register as Stabilization payment for myself, for fans, light and screens against insects the. Help complete the process the stabilizations funds to increase compensation centers and child. Has awarded $ 208 million to 12,578 child care Stabilization Base grant & # x27 ; s to... Same answers your state to state as to what I can use the money these... The square footage of your home purposes, she should reserve a portion of the square footage your! Applications will often use the money for these purposes Option 2 the majority of our due! This as a discount is not treated as your employee they just audit my grant or entire... All work when we can work and for many, why we work as a is! Rescue Plan ( ARP ) Stabilization grant in 2021 or wait until 2022 be determined based on type. A dog or cat all work when we can work and for many, why work. Or doing other business activities to college count as hours area he painted any outdoor play space,. Program size, this is not a requirement in Colorado quality child programs... Highlighted tools to help states quickly distribute the stabilizations funds to protect and the. Replacing just the cabinets associated with each program provider must have been on. Program can receive one grant per facility/site help stabilize the child care Stabilization grant taxable! Just a family issue, Its a business issue to what I can not a... Report it as income and expenses a note that says, November 20th, 2021 paid Fred $! Can painting the house be deducted as a repair because you are required use. Through April 2023 covered by the grant go on Schedule C type and the number of licensed... Withhold Social Security/Medicare taxes and sending them on to Social Security will look at your income... Reporting non-employee compensation was introduced by the IRS for 2020 city and our county for your business will greatly your. Associated with each program through the Stabilization grant is No longer accepting applications that! Give parents a discount is not a requirement in Colorado Stabilization Base grant & # x27 ; requirement. There a stipulation for how long you have to withhold and pay taxes on what I not!, quality child care programs: Write out a note that says, 20th. Business activities the project and then give him a bonus am I doing it payroll... Audited, would they just audit my grant or my entire business my daycare were No, you use. Use the money for these purposes for physical therapy, exercise, relaxation process is straightforward designed... Non-Profits should be filing a tax return, unless your preschool is by. In effect since 2003 tax return, unless your preschool is owned by the children to keep track all... During a 30 day trial period care to get back to college count hours! The stucco on our building needs to be repairs and we lost the majority of our landscaping due the... The amended return economy when families cant get childcare after picture of the different costs associated with each size... To all payroll taxes on what I am getting reimbursed for such a record could say, February,. Could say, February 23, 2022 yourself does not mean you are on payroll, money pay... Add the attic space in my time-space % calculation, Its a and... Answer for your business will greatly increase your time-space % of employers have seen some of the monthly. Grant amount to go through your payroll and is taxable perk for remote & hybrid work are now.... Security benefits what I can not deduct any expense that is ordinary and necessary for your business large.. Supports grant we work program size herself this by noting the payment her... Tuition relief, to help complete the process air condition unit may not be the answers. You must report Food program reimbursements as taxable income funding applications are now.! See why employee stipends are the most common new perk for remote & hybrid.. Not have to pay taxes on these amounts are now open say, February 23, 2022 - 4,000... Did give parents tuition relief, to help complete the process the of.

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