; and (7) in subsection (h), as so redesignated, by striking such sums as may be necessary for fiscal year 2009 and inserting $200,000,000 for fiscal year 2021 . 6. Study of impact of tax credit for employer-provided child care (a) Study Not later than 18 months after the date of the enactment of this Act, the Comptroller General of the United States, in consultation with the Secretary of the Treasury and the Secretary of Labor, shall— (1) complete a study that examines the tax credit for employer-provided child care authorized under section 45F of the Internal Revenue Code of 1986 by considering such metrics as— (A) the characteristics of employers that take the credit, including the size of such employer, whether such employer is in a rural or urban location, and whether such employer also offers a dependent care assistance program described in section 129 of such code; (B) the characteristics of employers that do not take the credit; (C) the extent to which employees benefit when employers provide child care and take the credit; (D) any challenges identified by employers that do not take the credit; and (E) any explanations from employers as to why they do or do not take the credit