# 119-s-3534: A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.

119-s-3534, A bill 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 Sen. Warner, Mark R. [D-VA] (D-VA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3534
- 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-3534
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.
- Status: introduced
- Introduced: 2025-12-17
- Sponsor: Sen. Warner, Mark R. [D-VA] (D-VA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Child Care Supply Credit** would create a new tax credit that lets eligible employers claim a share of wages paid to qualified child care workers. The credit is 5 percent of qualified child care wages and 7 percent for wages at eligible rural child care facilities. - Eligible employers could claim a credit equal to 5% of qualified child care wages, or 7% for wages at eligible rural facilities as defined under 23 U.S.C. 101(a)(35). Employers may elect not to claim the credit for a taxable year. - An eligible child care facility must provide care for at least 6 individuals, receive fees, payments, or grants for services, and comply with applicable state or local laws. - A qualified child care worker is an employee who provides child care services such as care, education, protection, supervision, or guidance; their wages count as qualified child care wages under the tax code's wage definition but without the usual wage cap. - The credit would be treated as part of the general business credit and added as an elective payment option under the tax code. The bill also amends tax rules to prevent counting the same wages for multiple credits.

## Cosponsors (1)

- Sen. Justice, James C. [R-WV] (R-WV), 2025-12-17T00:00:00.000Z

## Provisions PRIA read

- Tax credit for child care employers: benefit, high. This bill would create a refundable tax credit for employers that run eligible child care facilities. The credit would equal 5% of qualified child care wages you pay in a year, or 7% if the facility is in a rural area. An eligible facility must serve at least six individuals, receive fees or grants…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-1408: Chesapeake National Recreation Area Act of 2025
- 119-s-554: United States-Israel Defense Partnership Act of 2025
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-4189: INSULIN Act of 2026
- 119-s-3940: Access to Fair Financing for Opportunity and Resilient Development Act

## Sources
- [119-s-3534 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3534)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-1408: Chesapeake National Recreation Area Act of 2025](https://policyrisk.com/legislation/119-s-1408)
- [119-s-554: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-s-554)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-4189: INSULIN Act of 2026](https://policyrisk.com/legislation/119-s-4189)
- [119-s-3940: Access to Fair Financing for Opportunity and Resilient Development Act](https://policyrisk.com/legislation/119-s-3940)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3534 (as of 2026-04-21).