Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1296 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1296
5	5	To amend the Internal Revenue Code of 1986 to establish a refundable
6	6	credit for qualified child care startup expenses.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	FEBRUARY13, 2025
9	9	Mr. C
10	10	ONAWAY(for himself, Mrs. FOUSHEE, Ms. BARRAGA´N, Ms. SA´NCHEZ,
11	11	Ms. P
12	12	RESSLEY, Ms. CHU, Ms. TITUS, Ms. NORTON, Ms. ROSS, Ms.
13	13	B
14	14	ROWNLEY, Mr. TAKANO, Mr. FROST, Mr. CASTEN, Mrs. WATSONCOLE-
15	15	MAN, Mrs. RAMIREZ, Ms. PEREZ, Ms. GARCIAof Texas, Mr. CARSON, Mr.
16	16	C
17	17	ARBAJAL, Mr. GARCIAof California, Mrs. HAYES, Mr. PETERS, Ms.
18	18	T
19	19	OKUDA, Mr. JOHNSONof Georgia, Ms. BYNUM, Ms. MCDONALDRIVET,
20	20	Ms. S
21	21	ALINAS, Mr. RUIZ, Mrs. MCIVER, and Mrs. CHERFILUS-MCCOR-
22	22	MICK) introduced the following bill; which was referred to the Committee
23	23	on Ways and Means A BILL
24	24	To amend the Internal Revenue Code of 1986 to establish
25	25	a refundable credit for qualified child care startup expenses.
26	26	Be it enacted by the Senate and House of Representa-1
27	27	tives of the United States of America in Congress assembled, 2
28	28	SECTION 1. SHORT TITLE. 3
29	29	This Act may be cited as the ‘‘Expanding Child Care 4
30	30	Access Act of 2025’’. 5
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33	33	•HR 1296 IH
34	34	SEC. 2. LICENSED FAMILY CHILD CARE CREDIT. 1
35	35	(a) I
36	36	NGENERAL.—Subpart C of part IV of sub-2
37	37	chapter A of chapter 1 of the Internal Revenue Code of 3
38	38	1986 is amended by inserting after section 36B the fol-4
39	39	lowing new section: 5
40	40	‘‘SEC. 36C. LICENSED FAMILY CHILD CARE CREDIT. 6
41	41	‘‘(a) I
42	42	NGENERAL.—In the case of a qualified tax-7
43	43	payer, there shall be allowed as a credit against the tax 8
44	44	imposed by this subtitle for any taxable year an amount 9
45	45	equal to so much of the qualified child care startup ex-10
46	46	penses of the taxpayer for such taxable year or for the 11
47	47	preceding taxable year as do not exceed $5,000. 12
48	48	‘‘(b) Q
49	49	UALIFIEDTAXPAYER.—For purposes of this 13
50	50	section, the term ‘qualified taxpayer’ means, with respect 14
51	51	to a taxable year, a taxpayer that operates a qualified fam-15
52	52	ily child care provider. 16
53	53	‘‘(c) Q
54	54	UALIFIEDFAMILYCHILDCAREPROVIDER.— 17
55	55	For purposes of this section, the term ‘qualified family 18
56	56	child care provider’ means a family child care provider 19
57	57	that, with respect to a taxable year— 20
58	58	‘‘(1) provides child care services for compensa-21
59	59	tion that, as of the last day of such taxable year, is 22
60	60	licensed or registered under State law and satisfies 23
61	61	State and local requirements applicable to the child 24
62	62	care services it provides, 25
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65	65	•HR 1296 IH
66	66	‘‘(2) primarily provides child care at the tax-1
67	67	payer’s primary residence, and 2
68	68	‘‘(3) provided child care services to not less 3
69	69	than 2 children (excluding children of such taxpayer) 4
70	70	for a significant portion of such taxable year. 5
71	71	‘‘(d) Q
72	72	UALIFIEDCHILDCARESTARTUPEX-6
73	73	PENSES.—For purposes of this section, the term ‘qualified 7
74	74	child care startup expenses’ means amounts paid or in-8
75	75	curred for any of the following in order to establish and 9
76	76	operate a qualified family child care provider: 10
77	77	‘‘(1) Child care licensing fees. 11
78	78	‘‘(2) Child care supplies including diapers, food, 12
79	79	toys, and learning materials. 13
80	80	‘‘(3) Liability insurance. 14
81	81	‘‘(4) Fencing and installation of such fencing. 15
82	82	‘‘(5) Outdoor playground equipment and instal-16
83	83	lation of such equipment. 17
84	84	‘‘(6) Furniture necessary to provide child care. 18
85	85	‘‘(7) Salary of an employee other than the tax-19
86	86	payer. 20
87	87	‘‘(8) Printer and computers. 21
88	88	‘‘(9) Professional training required as a condi-22
89	89	tion of State licensure or registration. 23
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92	92	•HR 1296 IH
93	93	‘‘(10) Remediation or renovation of the tax-1
94	94	payer’s primary residence required as a condition of 2
95	95	State licensure or registration. 3
96	96	‘‘(e) L
97	97	IMITATIONS.—No credit shall be allowed under 4
98	98	subsection (a) to any taxpayer to whom a credit was al-5
99	99	lowed under such subsection in any other taxable year. 6
100	100	‘‘(f) D
101	101	ENIAL OFDOUBLEBENEFIT.—No credit shall 7
102	102	be allowed under subsection (a) for any expense for which 8
103	103	a deduction or credit is allowed under any other provision 9
104	104	of this chapter. 10
105	105	‘‘(g) R
106	106	EGULATIONS.—The Secretary shall issue such 11
107	107	regulations or other guidance as may be necessary or ap-12
108	108	propriate to carry out the purposes of this section, includ-13
109	109	ing regulations relating to such information reporting and 14
110	110	coordination with state and local licensing or registration 15
111	111	entities as the Secretary determines appropriate. 16
112	112	‘‘(h) S
113	113	UNSET.—No credit shall be allowed under sub-17
114	114	section (a) for any taxable year beginning after the date 18
115	115	that is 7 years after the date of the enactment of this 19
116	116	section.’’. 20
117	117	(b) C
118	118	ONFORMINGAMENDMENT.—Section 1324(b)(2) 21
119	119	of title 31, United States Code, is amended by inserting 22
120	120	‘‘36C,’’ after ‘‘36B,’’. 23
121	121	(c) C
122	122	LERICALAMENDMENT.—The table of sections 24
123	123	for subpart C of part IV of subchapter A of chapter 1 25
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126	126	•HR 1296 IH
127	127	of the Internal Revenue Code of 1986 is amended by in-1
128	128	serting after the item relating to section 36B the following 2
129	129	new item: 3
130	130	‘‘Sec. 36C. Licensed family child care credit.’’.
131	131	(d) EFFECTIVEDATE.—The amendments made by 4
132	132	this section shall apply to amounts paid or incurred after 5
133	133	the date of the enactment of this Act. 6
134	134	Æ
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