# 119-hr-2994: Child and Dependent Care Tax Credit Enhancement Act of 2025

119-hr-2994, Child and Dependent Care Tax Credit Enhancement Act of 2025, is a 119th Congress bill sponsored by Rep. Davis, Danny K. [D-IL-7] (D-IL); status introduced; PRIA reads it as touching household money (as of 2026-05-31).

- Canonical: https://policyrisk.com/legislation/119-hr-2994
- As of: 2026-05-31
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2994
- Congress: 119
- Title: Child and Dependent Care Tax Credit Enhancement Act of 2025
- Status: introduced
- Introduced: 2025-04-24
- Sponsor: Rep. Davis, Danny K. [D-IL-7] (D-IL)
- Cosponsors: 27
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-31

## Summary

**Would expand and make the Child and Dependent Care Tax Credit refundable for eligible taxpayers.** It would boost how much expenses count toward the credit, add income-based credit rates with phaseouts, and index key thresholds to inflation. - Families with children and other dependents would get a bigger credit. The bill would set a baseline 50% credit and raise the qualifying expense cap to $8,000 for a single qualifying person. - Lower-income taxpayers who live in the United States for more than half the year would be able to treat the credit as refundable so they can receive it even if they owe little or no tax. - Married people filing separately would be treated as if they filed jointly for computing each spouse’s share of the credit. The bill would also index the AGI thresholds and dollar caps to inflation beginning after 2025.

## Cosponsors (27)

- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2025-04-24T00:00:00.000Z
- Rep. Sánchez, Linda T. [D-CA-38] (D-CA), 2025-04-24T00:00:00.000Z
- Rep. Beyer, Donald S. [D-VA-8] (D-VA), 2025-04-24T00:00:00.000Z
- Rep. Moore, Gwen [D-WI-4] (D-WI), 2025-04-24T00:00:00.000Z
- Rep. Chu, Judy [D-CA-28] (D-CA), 2025-04-24T00:00:00.000Z
- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2025-04-24T00:00:00.000Z
- Rep. Boyle, Brendan F. [D-PA-2] (D-PA), 2025-04-24T00:00:00.000Z
- Rep. McCollum, Betty [D-MN-4] (D-MN), 2025-04-24T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2025-04-24T00:00:00.000Z
- Rep. Larson, John B. [D-CT-1] (D-CT), 2025-04-24T00:00:00.000Z
- Rep. Wilson, Frederica S. [D-FL-24] (D-FL), 2025-04-24T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2025-04-24T00:00:00.000Z
- Rep. Cleaver, Emanuel [D-MO-5] (D-MO), 2025-04-24T00:00:00.000Z
- Rep. Carson, André [D-IN-7] (D-IN), 2025-04-24T00:00:00.000Z
- Rep. Khanna, Ro [D-CA-17] (D-CA), 2025-04-24T00:00:00.000Z
- Rep. Connolly, Gerald E. [D-VA-11] (D-VA), 2025-04-24T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-04-24T00:00:00.000Z
- Rep. Olszewski, Johnny [D-MD-2] (D-MD), 2025-04-28T00:00:00.000Z
- Rep. Gomez, Jimmy [D-CA-34] (D-CA), 2025-04-28T00:00:00.000Z
- Rep. Evans, Dwight [D-PA-3] (D-PA), 2025-04-28T00:00:00.000Z
- Rep. Latimer, George [D-NY-16] (D-NY), 2025-04-28T00:00:00.000Z
- Rep. Fields, Cleo [D-LA-6] (D-LA), 2025-06-10T00:00:00.000Z
- Rep. Ramirez, Delia C. [D-IL-3] (D-IL), 2025-06-20T00:00:00.000Z
- Rep. Morrison, Kelly [D-MN-3] (D-MN), 2025-07-10T00:00:00.000Z
- Rep. Magaziner, Seth [D-RI-2] (D-RI), 2025-09-02T00:00:00.000Z
- Rep. McDonald Rivet, Kristen [D-MI-8] (D-MI), 2025-10-24T00:00:00.000Z
- Rep. Salinas, Andrea [D-OR-6] (D-OR), 2026-05-29T00:00:00.000Z

## Provisions PRIA read

- Bigger child care credit for families: benefit, high. If enacted, you could claim a larger child and dependent care credit for tax years after Dec. 31, 2024. The credit would start at 50% of eligible expenses and drop by 1 point for each $2,000 of AGI over $125,000. It would not go below a separate phaseout percentage that starts at 20% and itself dro…
- Refundable child care credit for U.S. residents: benefit, high. For tax years after Dec. 31, 2024, the child and dependent care credit would be refundable if you (or either spouse on a joint return) lived in the U.S. for more than half the year. If your credit is bigger than your tax bill, you could get the extra as a refund.
- Rules for married filing separately: mixed, high. For tax years after Dec. 31, 2024, married people who file separate returns would figure the child care credit as if filing jointly to set the percentage, qualifying individuals, and employer benefit limits. Together, both spouses could not claim more than the credit allowed on a joint return. The…

## Related bills

- 119-hr-7973: Momnibus Act
- 119-hr-15: Equality Act
- 119-hr-1589: American Dream and Promise Act of 2025
- 119-hr-2763: American Family Act
- 119-hr-17: Paycheck Fairness Act
- 119-hr-1810: Safe Schools Improvement Act

## Sources
- [119-hr-2994 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2994)

## Related
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-15: Equality Act](https://policyrisk.com/legislation/119-hr-15)
- [119-hr-1589: American Dream and Promise Act of 2025](https://policyrisk.com/legislation/119-hr-1589)
- [119-hr-2763: American Family Act](https://policyrisk.com/legislation/119-hr-2763)
- [119-hr-17: Paycheck Fairness Act](https://policyrisk.com/legislation/119-hr-17)
- [119-hr-1810: Safe Schools Improvement Act](https://policyrisk.com/legislation/119-hr-1810)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2994 (as of 2026-05-31).