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Tax Credit for Starting Home-Based Child Care

This new act introduces a tax credit of up to $5,000 for individuals establishing licensed home-based child care services. The aim is to expand access to child care by helping cover initial startup costs like licensing fees, supplies, and insurance. This is a one-time credit available for seven years from the act's enactment.
Key points
Receive up to $5,000 in tax credit for qualified expenses to start a licensed family child care provider.
Eligible expenses include licensing fees, supplies, liability insurance, fencing, playground equipment, furniture, employee salaries, computers, training, and home renovations required for licensure.
To qualify, you must operate a licensed child care service primarily from your home, caring for at least two non-family children for a significant part of the year.
This is a one-time credit per taxpayer and will be available for seven years after the act becomes law.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_1296
Sponsor: Rep. Conaway, Herbert [D-NJ-3]
Process start date: 2025-02-13
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Expanding Child Care Access Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_1296.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-02-13.

What are the main provisions?

Key points include:

  • Receive up to $5,000 in tax credit for qualified expenses to start a licensed family child care provider.
  • Eligible expenses include licensing fees, supplies, liability insurance, fencing, playground equipment, furniture, employee salaries, computers, training, and home renovations required for licensure.
  • To qualify, you must operate a licensed child care service primarily from your home, caring for at least two non-family children for a significant part of the year.
  • This is a one-time credit per taxpayer and will be available for seven years after the act becomes law.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Conaway, Herbert [D-NJ-3].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-22.

CATEGORIES

Taxes Family