Govwatch

Introduced

In Committee

3

Passed One Chamber

4

Passed Both

5

Signed into Law

Sponsor

Herbert C. Conaway, Jr.

Democrat · NJ · Representative

Votes with party: 96.7% (540 recorded votes)

Full profile: /officials/C001136

Source: Congress.gov · FEC

Cosponsors (39)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Referred to the House Committee on Ways and Means.

2025-02-13

Source: Congress.gov

Committee Activity

Currently in

House Committee on Ways and MeansReferred To · 2025-02-13

Previously

Ways and Means CommitteeReferred To · 2025-02-13

Plain-English Summary

Expanding Child Care Access Act of 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. 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.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

Subjects

Taxation

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Open text view Read on Congress.gov

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