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Increased Tax Credits for Child and Dependent Care.

This bill increases the tax credit amounts individuals can claim for expenses related to household and dependent care services. Businesses will also see a higher credit for providing child care to their employees. These changes could mean more money for families and businesses incurring these costs.
Key points
The maximum tax credit for household and dependent care expenses will increase from $3,000 to $6,000 for one qualifying individual, and from $6,000 to $12,000 for two or more.
The maximum tax credit for employers providing child care will increase from $150,000 to $400,000.
These changes will apply to tax years beginning after the bill becomes law.
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Status: Introduced
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Additional Information
Print number: 119_HR_1426
Sponsor: Rep. Mackenzie, Ryan [R-PA-7]
Process start date: 2025-02-18
System Note: Lustra is free, publicly auditable civic infrastructure — full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source—always verify them if you can.
Summarized by: gemini-2.5-flash
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

To amend the Internal Revenue Code of 1986 to increase the amount allowed as a credit under the expenses for household and dependent care services credit and the employer-provided child care credit.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_1426.

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 2025-02-18.

What are the main provisions?

Key points include:

  • The maximum tax credit for household and dependent care expenses will increase from $3,000 to $6,000 for one qualifying individual, and from $6,000 to $12,000 for two or more.
  • The maximum tax credit for employers providing child care will increase from $150,000 to $400,000.
  • These changes will apply to tax years beginning after the bill 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. Mackenzie, Ryan [R-PA-7].

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.

What is the impact of this bill?

We don't know—that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge.

CATEGORIES

Taxes Family