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Expanded Tax Credits for Child and Dependent Care

This act aims to improve access to child and dependent care by increasing tax credits for employers offering such benefits and for families. These changes could lower care costs for many households and encourage companies to support employees in this area.
Key points
Businesses can deduct more costs related to providing child care for their employees, potentially leading to more available care options.
The amount employees can exclude from taxable income for dependent care assistance increases from $5,000 to $7,500 annually, meaning greater tax savings.
A new, refundable tax credit for household and dependent care expenses is introduced, which could provide direct financial benefits to families, even if they have little taxable income.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_847
Sponsor: Sen. Britt, Katie Boyd [R-AL]
Process start date: 2025-03-04
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Child Care Availability and Affordability Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_S_847.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-03-04.

What are the main provisions?

Key points include:

  • Businesses can deduct more costs related to providing child care for their employees, potentially leading to more available care options.
  • The amount employees can exclude from taxable income for dependent care assistance increases from $5,000 to $7,500 annually, meaning greater tax savings.
  • A new, refundable tax credit for household and dependent care expenses is introduced, which could provide direct financial benefits to families, even if they have little taxable income.
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 Sen. Britt, Katie Boyd [R-AL].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Family Labor