# 119-hr-1067: LITTLE Act of 2025

119-hr-1067, LITTLE Act of 2025, is a 119th Congress bill sponsored by Rep. Gottheimer, Josh [D-NJ-5] (D-NJ); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1067
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1067
- Congress: 119
- Title: LITTLE Act of 2025
- Status: introduced
- Introduced: 2025-02-06
- Sponsor: Rep. Gottheimer, Josh [D-NJ-5] (D-NJ)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**childcare provider startup credit**: This bill would create new tax supports to expand childcare access and cut costs, centered on a childcare provider startup credit that offsets early expenses for new providers. - Families and working parents would see expanded childcare capacity and lower costs as the bill aims to increase provider supply and affordability. - Childcare providers and entrepreneurs could claim a credit equal to 30 percent of qualified startup expenses paid or incurred in the two years before the taxable year, subject to a $10,000 per-taxpayer cap and requirements to meet state or local rules and serve two or more children. - The credit would be nonrefundable, added to the General Business Credit as section 45BB, barred from double-counting with other deductions or credits, and would apply to qualifying expenses paid or incurred after enactment.

## Provisions PRIA read

- New tax credit for child and dependent care: benefit, high. If enacted, you could claim a nonrefundable credit for work-related child or dependent care. The rate starts at 50% and drops by 1% for each $2,000 (or part) your AGI is over $15,000, but not below 35%. You can count up to $7,500 for one person or $15,000 for two or more, minus any dependent care F…
- New startup tax credit for childcare providers: benefit, high. If enacted, small childcare providers could claim a new nonrefundable startup credit. It would equal 30% of eligible startup costs, up to $10,000 total across all years. You must meet state or local rules and serve at least two children for a large part of the year. Only startup costs paid in the t…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-3077: Agriculture Resilience Act of 2025
- 119-hr-7973: Momnibus Act
- 119-hr-8516: American Leadership in AI Act
- 119-hr-3633: Digital Asset Market Clarity Act

## Sources
- [119-hr-1067 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1067)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-3077: Agriculture Resilience Act of 2025](https://policyrisk.com/legislation/119-hr-3077)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-8516: American Leadership in AI Act](https://policyrisk.com/legislation/119-hr-8516)
- [119-hr-3633: Digital Asset Market Clarity Act](https://policyrisk.com/legislation/119-hr-3633)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1067 (as of 2025-12-21).