# 119-hr-8023: To amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.

119-hr-8023, To amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers., is a 119th Congress bill sponsored by Rep. Sánchez, Linda T. [D-CA-38] (D-CA); status introduced; PRIA reads it as touching household money (as of 2026-09-17).

- Canonical: https://policyrisk.com/legislation/119-hr-8023
- As of: 2026-09-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8023
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.
- Status: introduced
- Introduced: 2026-03-19
- Sponsor: Rep. Sánchez, Linda T. [D-CA-38] (D-CA)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-17

## Summary

**Creates a Child Care Supply Credit** that would give employers a tax break for raising pay to child care workers. The credit ties the benefit to year‑over‑year wage growth and is larger for rural providers.

## Cosponsors (3)

- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2026-03-19T00:00:00.000Z
- Rep. Salinas, Andrea [D-OR-6] (D-OR), 2026-06-08T00:00:00.000Z
- Rep. Correa, J. Luis [D-CA-46] (D-CA), 2026-09-15T00:00:00.000Z

## Provisions PRIA read

- New child care employer tax credit: mixed, high. This bill would create a Child Care Supply Credit for employers who pay child care workers. For a taxable year, the credit would equal the smaller of (A) 5% of qualified child care wages (7% if the facility is in a rural area), or (B) the amount by which qualified wages this year exceed the prior y…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-10421: Transforming Education for the Future Act
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-7973: Momnibus Act
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-4206: CONNECT for Health Act of 2025

## Sources
- [119-hr-8023 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8023)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-10421: Transforming Education for the Future Act](https://policyrisk.com/legislation/119-hr-10421)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8023 (as of 2026-09-17).