HR 1067
Little act of 2025
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 6:46 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill, the ‘Lowering Infant and Toddler Tuition for Learning and Education Act of 2025’ (the ‘LITTLE Act’), aims to support childcare by creating a new tax credit for childcare providers and increasing the existing dependent care tax credit. It establishes a ‘Childcare Provider Startup Credit’ for new childcare services, offering a 30% tax credit for qualified startup expenses, and expands the dependent care credit, making it refundable and adjusting the eligibility criteria. The bill also includes several conforming amendments to the Internal Revenue Code to implement these changes.
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