To amend the Internal Revenue Code of 1986 to establish the Early Childhood Education Trust Fund consisting of amounts paid for the estate tax and made available to fund child care services, and for other purposes.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 4330 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 4330 To amend the Internal Revenue Code of 1986 to establish the Early Childhood Education Trust Fund consisting of amounts paid for the estate tax and made available to fund child care services, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES July 10, 2025 Ms. Jacobs introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish the Early Childhood Education Trust Fund consisting of amounts paid for the estate tax and made available to fund child care services, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. EARLY CHILDHOOD EDUCATION TRUST FUND. (a) In General.--Subchapter A of Chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 9512. EARLY CHILDHOOD EDUCATION TRUST FUND. ``(a) Creation of Trust Fund.--There is hereby established in the Treasury of the United States a trust fund to be known as the Early Childhood Education Trust Fund, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b). ``(b) Transfer to Trust Fund of Amounts Equivalent to Certain Taxes.--There are hereby appropriated to the Early Childhood Education Trust Fund 15 percent of the amount equivalent to the taxes received in the Treasury under section 2001