# 119-hr-1426: 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.

119-hr-1426, 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., is a 119th Congress bill sponsored by Rep. Mackenzie, Ryan [R-PA-7] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-05-08).

- Canonical: https://policyrisk.com/legislation/119-hr-1426
- As of: 2026-05-08
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1426
- Congress: 119
- 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.
- Status: introduced
- Introduced: 2025-02-18
- Sponsor: Rep. Mackenzie, Ryan [R-PA-7] (R-PA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-08

## Summary

**Raises caps on two child-care tax credits.** This bill would expand how much families and employers can claim by increasing the household and dependent care expense cap to $6,000 for one qualifying person and $12,000 for two or more and by raising the employer-provided child care calculation cap from $150,000 to $400,000 for taxable years beginning after enactment. - Families and households: Parents could use up to $6,000 for one qualifying person and $12,000 for two or more when calculating the household and dependent care expenses credit, increasing the amount of child-care costs that can qualify for a credit. - Employers: Companies that offer child-care benefits could base their employer-provided child care credit on up to $400,000 in qualifying expenses instead of $150,000, raising the potential credit available to employers.

## Provisions PRIA read

- Higher child and dependent care credit limits: benefit, high. If enacted, you could count up to $6,000 of care costs for one qualifying person when claiming this credit. With two or more qualifying persons, you could count up to $12,000. This would apply to tax years starting after the bill is enacted.
- Higher cap on employer child care credit: benefit, high. If enacted, employers who provide or help pay for child care could count up to $400,000 of qualifying costs toward the tax credit, up from $150,000. The credit rate would not change under this bill. This would apply to tax years starting after enactment.

## Related bills

- 119-hr-9086: Foreign Service Modernization Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-4317: PBM Reform Act of 2025
- 119-hr-9224: Child Care Modernization Act of 2026
- 119-hr-8615: FLEETS Now Act
- 119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorization Act of 2025

## Sources
- [119-hr-1426 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1426)

## Related
- [119-hr-9086: Foreign Service Modernization Act](https://policyrisk.com/legislation/119-hr-9086)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-4317: PBM Reform Act of 2025](https://policyrisk.com/legislation/119-hr-4317)
- [119-hr-9224: Child Care Modernization Act of 2026](https://policyrisk.com/legislation/119-hr-9224)
- [119-hr-8615: FLEETS Now Act](https://policyrisk.com/legislation/119-hr-8615)
- [119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorizatio…](https://policyrisk.com/legislation/119-hr-1144)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1426 (as of 2026-05-08).