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In addition to disruptions to childcare, early learning services were also significantly <br />impacted by the pandemic, and the disruption of these services had widespread ramifications for <br />learning loss, parental support, and equity. Early learning centers have seen declined enrollment <br />across the board, though there was a larger dip in enrollment for low-income households.135 This <br />lower enrollment coincides with a diminishing workforce, as similarly to childcare, early <br />childhood educators have been leaving the profession due to long hours, low pay,136 and health <br />and safety concerns.137 As a result, children's school readiness has suffered, leading to potential <br />long-term impacts on life outcomes.138 The impact also extended to parents. Parents, especially <br />mothers, may face challenges reentering or remaining in the workforce if early learning services <br />are unavailable. <br />Treasury Response: Childcare and Early Learning Services: Treasury agrees with <br />commenters' analysis that challenges accessing or affording childcare have been widespread <br />during the pandemic, affecting many jurisdictions and populations across the country. <br />Disruptions to early care and learning services similarly have had broad impact and likely result <br />in negative impacts for young children and their parents. As such, these enumerated eligible uses <br />are generally responsive to the negative economic impacts of the pandemic in all communities, <br />not just in disproportionately impacted communities. Under the final rule, childcare and early <br />135 G. G. Weisenfeld, Impacts of Covid-19 on Preschool Enrollment and Spending, New Brunswick, NJ: <br />National Institute for Early Education Research (2021), https://nieer.org/wp- <br />content/uploads/2021/03/NIEER_Policy_Brief Impacts-of-Covid-19 <br />on_Preschool_Enrollment_and_Spending_3_16_21.pdf. <br />136 Heather Long, 'The pay is absolute crap': Child-care workers are quitting rapidly, a red flag for the economy, <br />Washington Post (September 19, 2021), https://www.washingtonpost.com/business/2021/09/19/childcare-workers- <br />quit/. <br />137 Monash University, The emotional toll of COVID-19 among early childhood educators (August 5, 2020) <br />https://lens.monash.edu/geducation/2020/08/05/1381001/the-emotional-toll-of-covid-19-among-early-childhood- <br />educators. <br />138 Daphna Bassok and Anna Shapiro, Understanding COVID-19-era enrollment drops among early -grade public <br />school students, Brookings Institution (February 22, 2021), https://www.brookings.edu/blog/brown-center- <br />chalkboard/2021 /02/22/understanding-covid-19-era-enrollment-drops-among-early-grade-public-school-students/. <br />96 <br />