HR1296119th CongressWALLET

Expanding Child Care Access Act of 2025

Sponsored By: Representative Conaway, Herbert C. [D-NJ-3]

Introduced

Summary

A new tax credit helps licensed family child care providers cover startup costs. The credit targets home-based providers and caps eligible expenses at $5,000 per taxpayer for the current or prior year.

Show full summary
  • Home-based child care providers can claim a nonrefundable credit up to $5,000 for qualifying startup costs paid in the taxable year or the year before. Eligible providers must be licensed or registered, operate from their primary residence, and care for at least two non-relative children.
  • Families may gain more local licensed home-based care as some providers get help paying for essentials like fencing, playground equipment, training, furniture, insurance, and supplies.
  • The credit prevents double benefits for expenses already deducted or claimed under other credits, is available only once to the same taxpayer, includes reporting rules, and sunsets after seven years; the Secretary must issue regulations and reporting guidance and coordinate with state and local licensing entities.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

One-time $5,000 credit for home child care providers

If enacted, this would let licensed family child care providers claim a one-time tax credit up to $5,000 for startup costs. Eligible costs would include licensing fees, supplies, insurance, fencing or playground gear, needed furniture, one employee’s wages, computers, required training, and needed home fixes. To qualify, you would need to be licensed by your state on the last day of the tax year, run care mainly in your primary home, and care for at least two children who are not your own for a good part of the year. Costs must be paid in this tax year or the prior year, after enactment, and you could not also deduct or credit the same expenses. You could claim it only once, and it would not apply to tax years that start more than 7 years after enactment.

Sponsors & CoSponsors

Sponsor

Conaway, Herbert C. [D-NJ-3]

NJ • D

Cosponsors

  • Rep. Foushee, Valerie P. [D-NC-4]

    NC • D

    Sponsored 2/13/2025

  • Rep. Barragán, Nanette Diaz [D-CA-44]

    CA • D

    Sponsored 2/13/2025

  • Rep. Sánchez, Linda T. [D-CA-38]

    CA • D

    Sponsored 2/13/2025

  • Rep. Pressley, Ayanna [D-MA-7]

    MA • D

    Sponsored 2/13/2025

  • Rep. Chu, Judy [D-CA-28]

    CA • D

    Sponsored 2/13/2025

  • Rep. Titus, Dina [D-NV-1]

    NV • D

    Sponsored 2/13/2025

  • Del. Norton, Eleanor Holmes [D-DC-At Large]

    DC • D

    Sponsored 2/13/2025

  • Rep. Ross, Deborah K. [D-NC-2]

    NC • D

    Sponsored 2/13/2025

  • Rep. Brownley, Julia [D-CA-26]

    CA • D

    Sponsored 2/13/2025

  • Rep. Takano, Mark [D-CA-39]

    CA • D

    Sponsored 2/13/2025

  • Rep. Frost, Maxwell [D-FL-10]

    FL • D

    Sponsored 2/13/2025

  • Rep. Casten, Sean [D-IL-6]

    IL • D

    Sponsored 2/13/2025

  • Rep. Watson Coleman, Bonnie [D-NJ-12]

    NJ • D

    Sponsored 2/13/2025

  • Rep. Ramirez, Delia C. [D-IL-3]

    IL • D

    Sponsored 2/13/2025

  • Rep. Perez, Marie Gluesenkamp [D-WA-3]

    WA • D

    Sponsored 2/13/2025

  • Rep. Garcia, Sylvia R. [D-TX-29]

    TX • D

    Sponsored 2/13/2025

  • Rep. Carson, André [D-IN-7]

    IN • D

    Sponsored 2/13/2025

  • Rep. Carbajal, Salud O. [D-CA-24]

    CA • D

    Sponsored 2/13/2025

  • Rep. Garcia, Robert [D-CA-42]

    CA • D

    Sponsored 2/13/2025

  • Rep. Hayes, Jahana [D-CT-5]

    CT • D

    Sponsored 2/13/2025

  • Rep. Peters, Scott H. [D-CA-50]

    CA • D

    Sponsored 2/13/2025

  • Rep. Tokuda, Jill N. [D-HI-2]

    HI • D

    Sponsored 2/13/2025

  • Rep. Johnson, Henry C. "Hank" [D-GA-4]

    GA • D

    Sponsored 2/13/2025

  • Rep. Bynum, Janelle S. [D-OR-5]

    OR • D

    Sponsored 2/13/2025

  • Rep. McDonald Rivet, Kristen [D-MI-8]

    MI • D

    Sponsored 2/13/2025

  • Rep. Salinas, Andrea [D-OR-6]

    OR • D

    Sponsored 2/13/2025

  • Rep. Ruiz, Raul [D-CA-25]

    CA • D

    Sponsored 2/13/2025

  • Rep. McIver, LaMonica [D-NJ-10]

    NJ • D

    Sponsored 2/13/2025

  • Rep. Cherfilus-McCormick, Sheila [D-FL-20]

    FL • D

    Sponsored 2/13/2025

  • Rep. Fields, Cleo [D-LA-6]

    LA • D

    Sponsored 2/14/2025

  • Rep. Tlaib, Rashida [D-MI-12]

    MI • D

    Sponsored 2/21/2025

  • Rep. Deluzio, Christopher R. [D-PA-17]

    PA • D

    Sponsored 2/21/2025

  • Rep. Ocasio-Cortez, Alexandria [D-NY-14]

    NY • D

    Sponsored 2/21/2025

  • Rep. Trahan, Lori [D-MA-3]

    MA • D

    Sponsored 2/24/2025

  • Rep. Cisneros, Gilbert Ray [D-CA-31]

    CA • D

    Sponsored 3/3/2025

  • Rep. Sykes, Emilia Strong [D-OH-13]

    OH • D

    Sponsored 4/3/2025

  • Rep. Mannion, John W. [D-NY-22]

    NY • D

    Sponsored 5/7/2025

  • Rep. Gottheimer, Josh [D-NJ-5]

    NJ • D

    Sponsored 6/23/2025

  • Rep. Landsman, Greg [D-OH-1]

    OH • D

    Sponsored 9/30/2025

Roll Call Votes

No roll call votes available for this bill.

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