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SFC/SB 241 Page 13 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Paragraph (2) of Subsection B of this section, to avoid a possible funding deficiency, the department shall prioritize all available child care assistance for children with developmental delays or disabilities, at-risk children and children from birth to age three in households with annual household incomes of less than four hundred percent of the federal poverty level. The department shall report to the legislative health and human services committee and the legislative finance committee biannually regarding waitlist implementation, including the number of children added to the waitlist by month and the number of children moved off of the waitlist by month. The reports shall include redacted demographic information, including each family’s annual income as a percentage of the federal poverty level, the length of time each child has been on the waitlist, the age of the child and the child’s at-risk factors, if applicable. F. The department shall expend federal child care assistance funds, including required state match and maintenance of efforts amounts, for federally eligible children prior to expending state funds for child care assistance. The department shall reasonably ensure that eligible federal and state child care tax benefits are maximized. G. The department shall provide child care assistance to children aged six through twelve years who are