HR1296119th CongressWALLET

Expanding Child Care Access Act of 2025

Sponsored By: Representative Conaway

Introduced

Summary

A new tax credit helps licensed family child care providers cover startup costs. The credit targets home-based providers and caps eligible expenses at $5,000 per taxpayer for the current or prior year.

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  • Home-based child care providers can claim a nonrefundable credit up to $5,000 for qualifying startup costs paid in the taxable year or the year before. Eligible providers must be licensed or registered, operate from their primary residence, and care for at least two non-relative children.
  • Families may gain more local licensed home-based care as some providers get help paying for essentials like fencing, playground equipment, training, furniture, insurance, and supplies.
  • The credit prevents double benefits for expenses already deducted or claimed under other credits, is available only once to the same taxpayer, includes reporting rules, and sunsets after seven years; the Secretary must issue regulations and reporting guidance and coordinate with state and local licensing entities.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

One-time $5,000 credit for home child care providers

If enacted, this would let licensed family child care providers claim a one-time tax credit up to $5,000 for startup costs. Eligible costs would include licensing fees, supplies, insurance, fencing or playground gear, needed furniture, one employee’s wages, computers, required training, and needed home fixes. To qualify, you would need to be licensed by your state on the last day of the tax year, run care mainly in your primary home, and care for at least two children who are not your own for a good part of the year. Costs must be paid in this tax year or the prior year, after enactment, and you could not also deduct or credit the same expenses. You could claim it only once, and it would not apply to tax years that start more than 7 years after enactment.

Sponsors & CoSponsors

Sponsor

Conaway

NJ • D

Cosponsors

  • Foushee

    NC • D

    Sponsored 2/13/2025

  • Barragan

    CA • D

    Sponsored 2/13/2025

  • Sanchez

    CA • D

    Sponsored 2/13/2025

  • Pressley

    MA • D

    Sponsored 2/13/2025

  • Chu

    CA • D

    Sponsored 2/13/2025

  • Titus

    NV • D

    Sponsored 2/13/2025

  • Del. Norton, Eleanor Holmes [D-DC-At Large]

    DC • D

    Sponsored 2/13/2025

  • Ross

    NC • D

    Sponsored 2/13/2025

  • Brownley

    CA • D

    Sponsored 2/13/2025

  • Takano

    CA • D

    Sponsored 2/13/2025

  • Frost

    FL • D

    Sponsored 2/13/2025

  • Casten

    IL • D

    Sponsored 2/13/2025

  • Watson Coleman

    NJ • D

    Sponsored 2/13/2025

  • Ramirez

    IL • D

    Sponsored 2/13/2025

  • Perez

    WA • D

    Sponsored 2/13/2025

  • Garcia (TX)

    TX • D

    Sponsored 2/13/2025

  • Carson

    IN • D

    Sponsored 2/13/2025

  • Carbajal

    CA • D

    Sponsored 2/13/2025

  • Garcia (CA)

    CA • D

    Sponsored 2/13/2025

  • Hayes

    CT • D

    Sponsored 2/13/2025

  • Peters

    CA • D

    Sponsored 2/13/2025

  • Tokuda

    HI • D

    Sponsored 2/13/2025

  • Johnson (GA)

    GA • D

    Sponsored 2/13/2025

  • Bynum

    OR • D

    Sponsored 2/13/2025

  • McDonald Rivet

    MI • D

    Sponsored 2/13/2025

  • Salinas

    OR • D

    Sponsored 2/13/2025

  • Ruiz

    CA • D

    Sponsored 2/13/2025

  • McIver

    NJ • D

    Sponsored 2/13/2025

  • Cherfilus-McCormick

    FL • D

    Sponsored 2/13/2025

  • Fields

    LA • D

    Sponsored 2/14/2025

  • Tlaib

    MI • D

    Sponsored 2/21/2025

  • Deluzio

    PA • D

    Sponsored 2/21/2025

  • Ocasio-Cortez

    NY • D

    Sponsored 2/21/2025

  • Trahan

    MA • D

    Sponsored 2/24/2025

  • Cisneros

    CA • D

    Sponsored 3/3/2025

  • Sykes

    OH • D

    Sponsored 4/3/2025

  • Mannion

    NY • D

    Sponsored 5/7/2025

  • Gottheimer

    NJ • D

    Sponsored 6/23/2025

  • Landsman

    OH • D

    Sponsored 9/30/2025

Roll Call Votes

No roll call votes available for this bill.

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