# 119-hr-3155: Child Care for American Families Act

119-hr-3155, Child Care for American Families Act, is a 119th Congress bill sponsored by Rep. Kustoff, David [R-TN-8] (R-TN); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-3155
- 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-3155
- Congress: 119
- Title: Child Care for American Families Act
- Status: introduced
- Introduced: 2025-05-01
- Sponsor: Rep. Kustoff, David [R-TN-8] (R-TN)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Restructures and raises the employer-provided child care tax credit** to give bigger, targeted tax breaks for small employers and for child care facilities in high-need areas. It replaces the flat 25 percent credit with tiered "applicable percentages," adds dollar caps on credits and expenditures, requires guidance for multi-employer facilities, funds public outreach, and orders a GAO study on regulatory barriers. - Employers and small businesses: Would change the credit from a flat 25 percent to tiered rates. The bill sets an "applicable percentage" of 40 percent generally, 50 percent for an "eligible small business" (averaging 500 or fewer employees), and 60 percent for expenditures tied to a facility in an "eligible area." The aggregate credit would be capped at $1.2 million per year and the qualified expenditures considered would be capped at $2.0 million per year. - Child care providers and multi-employer operators: Would require Treasury guidance on how the credit applies to multi-employer facilities. The Comptroller General must report within 12 months on regulatory requirements, compliance costs, and options to reduce cross-State barriers while keeping safety and quality. - Taxpayers and outreach: Would create a public-awareness program within one year to inform eligible taxpayers about the credit and how to claim it, and the GAO study would recommend ways to standardize regulations to encourage employer participation.

## Cosponsors (1)

- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-05-01T00:00:00.000Z

## Provisions PRIA read

- Bigger tax credit for employer child care: benefit, high. If enacted, employers could claim a larger child care tax credit. The credit would cover 60% of eligible costs in eligible areas, 50% for small businesses, and 40% otherwise. Businesses could count up to $2,000,000 of spending, and the credit would not exceed $1,200,000 per year. A small business w…
- Treasury outreach and guidance on child care credit: benefit, low. If enacted, Treasury would set up a public awareness program within one year about the employer child care credit and how to file. It would use methods to reach eligible taxpayers. Treasury would also issue guidance on how the credit applies to multi‑employer child care facilities. These steps woul…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-137: TCJA Permanency Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-3816: Weather Act Reauthorization Act of 2025

## Sources
- [119-hr-3155 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/3155)

## 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-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-3816: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-3816)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-3155 (as of 2025-12-21).