The dispatch of May 9, 2018 regarding an amendment to the Federal Act on Direct Federal Taxation (tax consideration of third-party childcare costs) was adopted by the Council of States with deviations from the draft.

On 13 June 2019, the Council of States adopted the parliamentary business "Tax Consideration of Childcare Costs for Third Parties" (18,050) with deviations from the previous decision of the National Council.

The parliamentary business with further information can be found here.