S535119th CongressWALLET

Respect Parents’ Childcare Choices Act

Sponsored By: Senator Jim Banks

Introduced

Summary

This bill reshapes federal child-care support by shifting the Child Care and Development Block Grant (CCDBG) into a central _certificate-based system_. It pairs that shift with higher authorized funding, pilots for fraud prevention and relative-caregiving, and repeal of the federal dependent-care tax credit.

Show full summary
  • Families and parents: Parents receive child care certificates they can use to pay providers, including relatives. States must deliver 90% of specified direct services via certificates and the bill authorizes $14.0 billion per year for FY2026–FY2031.
  • Relative caregivers: The law expands who counts as a relative caregiver, requires states to review and reduce burdensome rules, and guarantees relative caregivers at least 75% of the payment rate paid to family child care providers; it also creates a $50 million pilot to increase relative caregiving.
  • Taxpayers and working households: The bill repeals the federal dependent-care tax credit (section 21) for taxable years beginning after enactment, shifting support from a tax credit to certificate payments.

*Authorizes roughly $14.0 billion annually for FY2026–FY2031 plus two $50 million pilots, increasing federal spending over that period.*

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

6 provisions identified: 3 benefits, 3 costs, 0 mixed.

More child care funding and choice

This bill would authorize $14 billion each year for child care for fiscal 2026 through 2031. It would require States to deliver most direct aid as child care certificates and give parents the option to use them. It would define certificates, expand who counts as a relative or in‑home caregiver, and require States to pay relatives at least 75% of comparable family child care rates. It would also add protections for religious child care providers and require notice and periodic review of rules that affect relatives.

Changes to dependent-care FSA rules

This bill would change rules for dependent-care tax benefits and flexible spending accounts. A spouse who is a full‑time student or cannot care for themself would be treated as having at least $250 per month (one qualifying person) or $500 (two or more). It would also narrow what care expenses qualify and require care centers to follow State and local laws. These changes would apply to tax years after enactment.

New married‑filing rules for family credits

This bill would change who can claim certain family tax credits by tightening marital and filing rules. If married at year‑end, spouses generally must file jointly to claim the credit. It would treat legally separated people as not married and let some married people living apart be treated as not married for credit purposes. These rules would apply to tax years after enactment.

Remove one medical expense rule

This bill would strike subsection (e) from the medical expense deduction rules for tax years after enactment. Taxpayers who relied on that rule when claiming medical deductions could lose part of that deduction and may pay more tax.

Repeal of dependent care tax credit

This bill would repeal the federal tax credit for household and dependent care expenses for tax years after enactment. Families that used that credit would no longer be able to claim it and could face higher federal tax bills. The repeal is effective for taxable years beginning after enactment.

Pilots to curb fraud and boost relatives

This bill would create two $50 million, two‑year pilots to start within one year. One pilot would fund State grants to improve fraud prevention, verification, and overpayment recovery. The other pilot would fund State grants and a report to identify and reduce rules that deter relatives from serving as caregivers. Both pilots would include reporting to Congress and the public.

Sponsors & CoSponsors

Sponsor

Jim Banks

IN • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
Back to Legislation

Take It Personal

Get Your Personalized Policy View

Start a Free Government Policy Watch to see how policy affects your household, then upgrade to PRIA Full Coverage for year-round monitoring.

Already have an account? Sign in