# 119-hr-4330: To amend the Internal Revenue Code of 1986 to establish the Early Childhood Education Trust Fund consisting of amounts paid for the estate tax and made available to fund child care services, and for other purposes.

119-hr-4330, To amend the Internal Revenue Code of 1986 to establish the Early Childhood Education Trust Fund consisting of amounts paid for the estate tax and made available to fund child care services, and for other purposes., is a 119th Congress bill sponsored by Rep. Jacobs, Sara [D-CA-51] (D-CA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-4330
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4330
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to establish the Early Childhood Education Trust Fund consisting of amounts paid for the estate tax and made available to fund child care services, and for other purposes.
- Status: introduced
- Introduced: 2025-07-10
- Sponsor: Rep. Jacobs, Sara [D-CA-51] (D-CA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Early Childhood Education Trust Fund** would be created to channel a slice of estate tax revenue into grants that expand child care supply, while the bill also lowers the estate and gift tax exemption. The fund would receive 15% of annual taxes collected under IRC section 2001 and at least 25% of that slice must be used for child care supply grants awarded by HHS to state lead agencies.

## Provisions PRIA read

- New child care supply grants to states: benefit, medium. If enacted, the government would create an Early Childhood Education Trust Fund. Each year, 15% of federal estate tax receipts would go into the fund. At least 25% of that money would pay for child care supply grants. HHS would give grants to each state’s lead child care agency. This money would be…
- Lower estate and gift tax exemption: cost, high. If enacted, the federal estate and gift tax exemption would drop from $15,000,000 to $7,000,000. This would apply to estates of people who die and gifts made after December 31, 2025. Very wealthy households would have more of their estate taxed. Families planning large gifts or inheritances would l…

## Related bills

- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7973: Momnibus Act
- 119-hr-5658: Child Care for Every Community Act
- 119-hr-3971: Domestic Workers Bill of Rights Act
- 119-hr-5356: National Infrastructure Bank Act of 2025
- 119-hr-3069: Medicare for All Act

## Sources
- [119-hr-4330 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4330)

## Related
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-5658: Child Care for Every Community Act](https://policyrisk.com/legislation/119-hr-5658)
- [119-hr-3971: Domestic Workers Bill of Rights Act](https://policyrisk.com/legislation/119-hr-3971)
- [119-hr-5356: National Infrastructure Bank Act of 2025](https://policyrisk.com/legislation/119-hr-5356)
- [119-hr-3069: Medicare for All Act](https://policyrisk.com/legislation/119-hr-3069)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4330 (as of 2026-04-21).