Keeping young children safe is the most important job of a family child care provider. New rules at the end of 2012 will require all family child care providers to use cribs that meet a higher safety standard.
In December 2010, the U.S. Consumer Product Safety Commission (CPSC) voted to approve new stricter, mandatory crib standards. As of June 28, 2011, all manufacturers and retailers were required to make and sell full-size and non-full-size cribs that meet these new standards.
As of December 28, 2012, family child care providers, as well as all other child care programs, cannot use a crib unless it meets this new standard.
New cribs can be expensive, particularly if you are caring for more than one infant. Therefore, you may want to plan ahead for this purchase.
Tax tip: If you buy a new crib in 2011, you will be able to deduct 100% of the cost this year on your taxes using the new 100% bonus depreciation rule. If you buy one in 2012, and use it more than 50% of the time in your business, you will be able to deduct the entire business portion using the Section 179 rule. See my article for more information.
With this new requirement, we are likely to see a number of crib owners selling their old cribs at garage sales, on Craigslist or Ebay. If you normally buy from these vendors, be careful not to buy a crib that does not meet this new safety standard. You should also consider not trying to sell or give away your old crib, since it can be a safety hazard for the new owner. It's best to destroy your old crib.
For more details about the new crib standards, visit the Crib Information Center, sponsored by the CPSC.
Thanks to Blake Crosby for alerting me to this issue.
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