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119th Congress Taxation

H.R. 1296: Expanding Child Care Access Act of 2025

Introduced

  1. Introduced (completed)Feb 13, 2025
  2. Passed House (not reached)
  3. Passed Senate (not reached)
  4. To the President (not reached)
  5. Became law (not reached)

Summary

Introduced in House, Feb 13, 2025

This bill establishes a temporary (for seven years) refundable tax credit for certain expenses incurred to establish and operate a qualified family child care provider. (Conditions and limitations apply.)

Under the bill, a qualified family child care provider is a child care provider that

  • provides child care services at the taxpayer's primary residence for at least two children (other than the children of such taxpayer) for a significant portion of the tax year,
  • receives compensation for such child care services, and
  • is licensed or registered to provide such child care services by the state in which such services are provided.
Read the full summary

The bill allows a taxpayer that operates a qualified family child care provider to claim a tax credit of up to $5,000 for

  • child care licensing fees;
  • child care supplies (e.g., diapers, food, toys, and learning materials);
  • liability insurance;
  • fencing (including installation costs);
  • outdoor playground equipment (including installation costs);
  • furniture necessary to provide child care;
  • the salary of an employee (other than the taxpayer);
  • printers and computers;
  • professional training required by the state for licensing or registration; and
  • remediation or renovation of a primary residence to meet state licensing or registration requirements.

The tax credit may only be claimed once and may not be claimed for expenses for which another tax deduction or tax credit is allowed.

Finally, the bill requires the Internal Revenue Service to issue guidance on the tax credit, including guidance related to information reporting requirements.

Written by the Congressional Research Service, Library of Congress.

Roll calls

0 votes on this bill

No roll call votes have been held on this bill.

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

39

Who scored on this bill

6 points earned
  1. 1Herbert Conaway D-NJ SponsorReached a cosponsor milestone, introduced2 events+6
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Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by Herbert Conaway

History

  1. Feb 13, 2025Introduced in the House by Herbert Conaway.
Show the full action history (2 actions)
  1. Feb 13, 2025Introduced in House
  2. Feb 13, 2025Referred to the House Committee on Ways and Means.