# 119-s-1421: Child and Dependent Care Tax Credit Enhancement Act of 2025

119-s-1421, Child and Dependent Care Tax Credit Enhancement Act of 2025, is a 119th Congress bill sponsored by Sen. Smith, Tina [D-MN] (D-MN); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-1421
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1421
- Congress: 119
- Title: Child and Dependent Care Tax Credit Enhancement Act of 2025
- Status: introduced
- Introduced: 2025-04-10
- Sponsor: Sen. Smith, Tina [D-MN] (D-MN)
- Cosponsors: 29
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Expanded and refundable Child and Dependent Care Tax Credit.** This bill would increase how much families can claim for childcare, add income-based phaseouts that are indexed to inflation, and make the credit refundable for many taxpayers. - Families with child or dependent care expenses would get larger caps for qualifying costs, raising per-child limits from prior law to $8,000 and family limits to $16,000 and applying a higher applicable percentage subject to income-based phaseouts that start at $125,000 and cap at lower rates above $400,000. - Lower- and middle-income taxpayers could receive the credit as a refundable benefit if they live in the United States more than half the year, making it available even when tax liability is limited. - Married taxpayers filing separately would be treated in certain calculations as if they filed jointly for the credit so each spouse can claim a fair share, while the law prevents the combined credit from exceeding the joint-filing amount.

## Cosponsors (29)

- Sen. Shaheen, Jeanne [D-NH] (D-NH), 2025-04-10T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2025-04-10T00:00:00.000Z
- Sen. Wyden, Ron [D-OR] (D-OR), 2025-04-10T00:00:00.000Z
- Sen. Murray, Patty [D-WA] (D-WA), 2025-04-10T00:00:00.000Z
- Sen. Fetterman, John [D-PA] (D-PA), 2025-04-10T00:00:00.000Z
- Sen. Schatz, Brian [D-HI] (D-HI), 2025-04-10T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2025-04-10T00:00:00.000Z
- Sen. Hirono, Mazie K. [D-HI] (D-HI), 2025-04-10T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2025-04-10T00:00:00.000Z
- Sen. Durbin, Richard J. [D-IL] (D-IL), 2025-04-10T00:00:00.000Z
- Sen. Klobuchar, Amy [D-MN] (D-MN), 2025-04-10T00:00:00.000Z
- Sen. Heinrich, Martin [D-NM] (D-NM), 2025-04-10T00:00:00.000Z
- Sen. Cantwell, Maria [D-WA] (D-WA), 2025-04-10T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-04-10T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2025-04-10T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2025-04-10T00:00:00.000Z
- Sen. Booker, Cory A. [D-NJ] (D-NJ), 2025-04-10T00:00:00.000Z
- Sen. Slotkin, Elissa [D-MI] (D-MI), 2025-04-10T00:00:00.000Z
- Sen. Reed, Jack [D-RI] (D-RI), 2025-04-10T00:00:00.000Z
- Sen. Bennet, Michael F. [D-CO] (D-CO), 2025-04-10T00:00:00.000Z
- Sen. Murphy, Christopher [D-CT] (D-CT), 2025-04-10T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2025-04-10T00:00:00.000Z
- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2025-04-10T00:00:00.000Z
- Sen. Schumer, Charles E. [D-NY] (D-NY), 2025-04-10T00:00:00.000Z
- Sen. Schiff, Adam B. [D-CA] (D-CA), 2025-04-10T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2025-04-10T00:00:00.000Z
- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY), 2025-04-10T00:00:00.000Z
- Sen. Whitehouse, Sheldon [D-RI] (D-RI), 2025-04-10T00:00:00.000Z
- Sen. Luján, Ben Ray [D-NM] (D-NM), 2025-04-10T00:00:00.000Z

## Provisions PRIA read

- Bigger child care credit for families: benefit, high. If enacted, families would be able to claim a much larger Child and Dependent Care Tax Credit. The credit rate would start at 50% and drop 1 percentage point for each $2,000 (or part) your AGI is over $125,000, with a floor that itself steps down from 20% above $400,000. The expense caps would rise…

## Related bills

- 119-s-5108: Right to IVF Act of 2026
- 119-s-1503: Equality Act
- 119-s-2295: Child Care for Working Families Act
- 119-s-852: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-s-2150: Women’s Health Protection Act of 2025
- 119-s-2523: John R. Lewis Voting Rights Advancement Act of 2025

## Sources
- [119-s-1421 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1421)

## Related
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [119-s-2295: Child Care for Working Families Act](https://policyrisk.com/legislation/119-s-2295)
- [119-s-852: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-s-852)
- [119-s-2150: Women’s Health Protection Act of 2025](https://policyrisk.com/legislation/119-s-2150)
- [119-s-2523: John R. Lewis Voting Rights Advancement Act of 2025](https://policyrisk.com/legislation/119-s-2523)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1421 (as of 2026-04-21).