Expanding Child Care Access Act of 2025
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
This bill creates a temporary tax credit to help people start and operate family child care businesses. The credit, up to $5,000, can be used for expenses like licensing fees, supplies, insurance, and equipment needed to operate a licensed child care provider at their home. The credit is available to taxpayers who operate a ‘qualified family child care provider’ and provides care to at least two children, excluding their own, for a significant portion of the year.
Key provisions
- Provides a refundable tax credit of up to $5,000 for qualified child care startup expenses.
- Defines a ‘qualified family child care provider’ as a licensed or registered child care provider operating at the taxpayer’s primary residence.
- Covers expenses such as licensing fees, supplies, insurance, fencing, playground equipment, furniture, employee salaries, and training.
- Limits the credit to taxpayers who operate a qualified family child care provider.
- The credit can only be claimed once and cannot be used for expenses already covered by other deductions or credits.
- The IRS will issue guidance on how to claim the credit, including information reporting requirements.
- The credit is temporary, expiring seven years after enactment.
- Makes a technical change to the United States Code to incorporate the new credit.
Who is affected
- Taxpayers
- Family child care providers
Bill text
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Sponsors
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40 on record
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