Expanding Child Care Access Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 1296 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 1296 To amend the Internal Revenue Code of 1986 to establish a refundable credit for qualified child care startup expenses. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 13, 2025 Mr. Conaway (for himself, Mrs. Foushee, Ms. Barragan, Ms. Sanchez, Ms. Pressley, Ms. Chu, Ms. Titus, Ms. Norton, Ms. Ross, Ms. Brownley, Mr. Takano, Mr. Frost, Mr. Casten, Mrs. Watson Coleman, Mrs. Ramirez, Ms. Perez, Ms. Garcia of Texas, Mr. Carson, Mr. Carbajal, Mr. Garcia of California, Mrs. Hayes, Mr. Peters, Ms. Tokuda, Mr. Johnson of Georgia, Ms. Bynum, Ms. McDonald Rivet, Ms. Salinas, Mr. Ruiz, Mrs. McIver, and Mrs. Cherfilus-McCormick) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish a refundable credit for qualified child care startup expenses. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Expanding Child Care Access Act of 2025''. SEC. 2. LICENSED FAMILY CHILD CARE CREDIT. (a) In General.--Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: ``SEC. 36C. LICENSED FAMILY CHILD CARE CREDIT. ``(a) In General.--In the case of a qualified taxpayer, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to so much of the qualified child care startup expenses of the taxpayer for such taxable year or for the preceding taxable year as do not exceed $5,000. ``(b) Qualified Taxpayer.--For purposes of this section, the term `qua