Child Care for American Families Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 3155 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 3155 To amend the Internal Revenue Code of 1986 to enhance the employer- provided child care credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES May 1, 2025 Mr. Kustoff (for himself and Ms. Tenney) 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 enhance the employer- provided child care credit. 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 ``Child Care for American Families Act''. SEC. 2. INCREASE IN EMPLOYER-PROVIDED CHILD CARE CREDIT AMOUNT. (a) In General.--Section 45F(a)(1) of the Internal Revenue Code of 1986 is amended by striking ``25 percent'' and inserting ``the applicable percentage''. (b) Applicable Percentage.--Section 45F(a) of such Code, as amended by subsection (a), is amended-- (1) by redesignating paragraphs (1) and (2) as subparagraphs (A) and (B), respectively, and by moving the margins of such subparagraphs 2 ems to the right, (2) by striking ``For purposes'' and inserting the following: ``(1) Credit allowed.--For purposes'', and (3) by adding at the end the following new paragraph: ``(2) Applicable percentage.-- ``(A) In general.--For purposes of paragraph (1)(A), the applicable percentage is-- ``(i) except as otherwise provided in this paragraph, 40 percent, ``(ii) in the case of any qualified child care expenditures of an eligible small business, 50 percent, and ``(iii) in the case of any qualified child care expenditures paid or incurred in connection with a qualified child care facility located in an eligible area, 60 percent. ``(B) Eligible small busi