Early Education Savings Program Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6272 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6272 To amend the Internal Revenue Code of 1986 to allow certain child care expenses as qualified expenses for purpose of section 529 of such Code. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES November 21, 2025 Ms. McDonald Rivet (for herself and Mrs. Hinson) 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 allow certain child care expenses as qualified expenses for purpose of section 529 of such Code. 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 ``Early Education Savings Program Act''. SEC. 2. CHILD CARE EXPENSES ALLOWED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF SECTION 529. (a) In General.--Section 529(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(10) Treatment of certain expenses associated with child care.-- ``(A) In general.--Any reference in this subsection to the term `qualified higher education expense' shall include a reference to amounts paid for qualified child care of a designated beneficiary while such beneficiary is under 5 years of age. ``(B) Qualified child care.--For purposes of subparagraph (A), the term `qualified child care' means child care provided by a center-based child care provider, a family child care provider, or another provider of child care services for compensation and on a regular basis that-- ``(i) is not an individual who is related to all children for whom child care services are provided, and ``(ii) is licensed, regulated, or registered under State law.''. (b) Effective D