# 119-hr-1827: Child Care Availability and Affordability Act

119-hr-1827, Child Care Availability and Affordability Act, is a 119th Congress bill sponsored by Rep. Carbajal, Salud O. [D-CA-24] (D-CA); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1827
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1827
- Congress: 119
- Title: Child Care Availability and Affordability Act
- Status: introduced
- Introduced: 2025-03-04
- Sponsor: Rep. Carbajal, Salud O. [D-CA-24] (D-CA)
- Cosponsors: 27
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**This bill would create expanded tax subsidies for child and dependent care.** It would enlarge the employer-provided child care tax credit and the dependent care assistance exclusion and add a new refundable household and dependent care credit to help cover care costs tied to working. - Families and parents: Low- and middle-income households would get more help paying for child and dependent care through a new refundable credit and larger tax breaks. - Employers: The employer-provided child care credit would be increased and the dependent care assistance exclusion would be broadened, giving businesses stronger incentives to offer or subsidize care. - Tax code changes: The measure would add a new Section 36C and modify Sections 45F and 129 of the Internal Revenue Code, plus make conforming cross-reference updates and set effective dates.

## Cosponsors (27)

- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-03-04T00:00:00.000Z
- Rep. Davids, Sharice [D-KS-3] (D-KS), 2025-03-04T00:00:00.000Z
- Rep. Ciscomani, Juan [R-AZ-6] (R-AZ), 2025-03-04T00:00:00.000Z
- Rep. Neguse, Joe [D-CO-2] (D-CO), 2025-04-01T00:00:00.000Z
- Rep. Landsman, Greg [D-OH-1] (D-OH), 2025-04-01T00:00:00.000Z
- Rep. Harder, Josh [D-CA-9] (D-CA), 2025-04-07T00:00:00.000Z
- Rep. Costa, Jim [D-CA-21] (D-CA), 2025-04-07T00:00:00.000Z
- Rep. Nunn, Zachary [R-IA-3] (R-IA), 2025-04-21T00:00:00.000Z
- Rep. Bacon, Don [R-NE-2] (R-NE), 2025-04-30T00:00:00.000Z
- Rep. Houlahan, Chrissy [D-PA-6] (D-PA), 2025-04-30T00:00:00.000Z
- Rep. Perez, Marie Gluesenkamp [D-WA-3] (D-WA), 2025-04-30T00:00:00.000Z
- Rep. Valadao, David G. [R-CA-22] (R-CA), 2025-05-05T00:00:00.000Z
- Rep. Mrvan, Frank J. [D-IN-1] (D-IN), 2025-05-14T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-06-03T00:00:00.000Z
- Rep. Sykes, Emilia Strong [D-OH-13] (D-OH), 2025-06-25T00:00:00.000Z
- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2025-07-16T00:00:00.000Z
- Rep. Subramanyam, Suhas [D-VA-10] (D-VA), 2025-07-16T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-07-21T00:00:00.000Z
- Rep. Cuellar, Henry [D-TX-28] (D-TX), 2025-08-05T00:00:00.000Z
- Rep. Bynum, Janelle S. [D-OR-5] (D-OR), 2025-08-19T00:00:00.000Z
- Rep. Vargas, Juan [D-CA-52] (D-CA), 2025-09-16T00:00:00.000Z
- Rep. Whitesides, George [D-CA-27] (D-CA), 2025-11-25T00:00:00.000Z
- Rep. Edwards, Chuck [R-NC-11] (R-NC), 2025-12-02T00:00:00.000Z
- Rep. Bresnahan, Robert P. [R-PA-8] (R-PA), 2025-12-18T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2026-04-14T00:00:00.000Z
- Rep. Goodlander, Maggie [D-NH-2] (D-NH), 2026-04-27T00:00:00.000Z
- Rep. Stanton, Greg [D-AZ-4] (D-AZ), 2026-04-30T00:00:00.000Z

## Provisions PRIA read

- Higher tax-free dependent care at work: benefit, high. If enacted, you could exclude more employer-provided dependent care from income. The cap would rise to $7,500 a year, or $3,750 if married filing separately. This would apply to amounts paid or incurred after enactment.
- Bigger employer child care tax credit: benefit, high. If enacted, your business could claim a larger credit for child care support. The base credit would rise to 50%, with a $500,000 annual cap. Qualifying small businesses could get 60% with a $600,000 cap. A facility would still qualify even if jointly owned or operated. These changes would apply to…
- New refundable care credit replaces old one: mixed, high. This bill would repeal the old dependent care credit and create a new refundable one. It would help with work-related care for a child under 13 or a spouse/dependent who cannot self-care; outside-the-home care would count only for a child under 13 or for someone who spends at least 8 hours a day in…

## Related bills

- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-2048: Metastatic Breast Cancer Access to Care Act
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-1422: Enhanced Iran Sanctions Act of 2025
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-2102: Major Richard Star Act

## Sources
- [119-hr-1827 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1827)

## Related
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-2048: Metastatic Breast Cancer Access to Care Act](https://policyrisk.com/legislation/119-hr-2048)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-2102: Major Richard Star Act](https://policyrisk.com/legislation/119-hr-2102)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1827 (as of 2026-09-21).