# 119-s-847: Child Care Availability and Affordability Act

119-s-847, Child Care Availability and Affordability Act, is a 119th Congress bill sponsored by Sen. Britt, Katie Boyd [R-AL] (R-AL); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-847
- 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-847
- Congress: 119
- Title: Child Care Availability and Affordability Act
- Status: introduced
- Introduced: 2025-03-04
- Sponsor: Sen. Britt, Katie Boyd [R-AL] (R-AL)
- Cosponsors: 21
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Would expand tax support for child care** to make employer credits bigger, raise the tax-free dependent care benefit, and create a new credit to help pay for household and dependent care that enables work. - Families and caregivers would get a new household and dependent care credit worth up to 50% of eligible employment-related care costs, phased down by income, with caps of $5,000 for one qualifying individual and $8,000 for two or more. - Employers would be able to claim a larger employer-provided child care credit, moving from 25% to 50% of qualifying spending with a maximum of $500,000, and certain small businesses would see the rate rise to 60% with a $600,000 cap. - Workers using employer benefits would see the dependent care exclusion rise from $5,000 to $7,500 ($3,750 if married filing separately), and the bill adds reporting requirements and limits on payments to related providers.

## Cosponsors (21)

- Sen. Kaine, Tim [D-VA] (D-VA), 2025-03-04T00:00:00.000Z
- Sen. Ernst, Joni [R-IA] (R-IA), 2025-03-04T00:00:00.000Z
- Sen. Shaheen, Jeanne [D-NH] (D-NH), 2025-03-04T00:00:00.000Z
- Sen. Curtis, John R. [R-UT] (R-UT), 2025-03-04T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-03-04T00:00:00.000Z
- Sen. Collins, Susan M. [R-ME] (R-ME), 2025-03-04T00:00:00.000Z
- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY), 2025-03-04T00:00:00.000Z
- Sen. Capito, Shelley Moore [R-WV] (R-WV), 2025-03-04T00:00:00.000Z
- Sen. Klobuchar, Amy [D-MN] (D-MN), 2025-03-06T00:00:00.000Z
- Sen. Tillis, Thomas [R-NC] (R-NC), 2025-04-08T00:00:00.000Z
- Sen. Hassan, Margaret Wood [D-NH] (D-NH), 2025-04-08T00:00:00.000Z
- Sen. McCormick, David [R-PA] (R-PA), 2025-04-10T00:00:00.000Z
- Sen. Warner, Mark R. [D-VA] (D-VA), 2025-04-10T00:00:00.000Z
- Sen. Tuberville, Tommy [R-AL] (R-AL), 2025-05-07T00:00:00.000Z
- Sen. Kelly, Mark [D-AZ] (D-AZ), 2025-05-07T00:00:00.000Z
- Sen. Sullivan, Dan [R-AK] (R-AK), 2025-06-02T00:00:00.000Z
- Sen. Ricketts, Pete [R-NE] (R-NE), 2025-06-03T00:00:00.000Z
- Sen. Slotkin, Elissa [D-MI] (D-MI), 2025-06-11T00:00:00.000Z
- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2025-06-11T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2025-07-21T00:00:00.000Z
- Sen. Coons, Christopher A. [D-DE] (D-DE), 2026-02-24T00:00:00.000Z

## Provisions PRIA read

- Higher employer dependent care exclusion: benefit, high. If enacted, this bill would raise the employer-provided dependent care exclusion. Most workers could exclude up to $7,500 from income instead of $5,000. Married taxpayers filing separately would see the limit rise to $3,750 instead of $2,500. This applies to amounts paid or incurred after enactment.
- New work-related care tax credit: benefit, high. If enacted, this bill would create a new tax credit to help pay for care or household help so you can work. The credit would start at 50% of qualifying costs and would fall by 1 percentage point for each $2,000 (or fraction) of AGI over $15,000, with a floor of 35% until higher-AGI rules apply abov…
- Bigger employer child care credit: benefit, high. If enacted, this bill would increase the employer tax credit for building or running child care facilities. The general credit rate would rise to 50% of qualified costs and the cap would rise to $500,000. Certain small businesses meeting a modified gross receipts test could use 60% and a $600,000 c…

## Related bills

- 119-s-1241: Sanctioning Russia Act of 2025
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.
- 119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham, a Senator from the State of South Carolina.
- 119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former Senator for the State of Michigan.
- 119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for the State of California.

## Sources
- [119-s-847 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/847)

## Related
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham,…](https://policyrisk.com/legislation/119-sres-801)
- [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755)
- [119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for…](https://policyrisk.com/legislation/119-sres-739)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-847 (as of 2026-04-21).