A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.

Q: What does Preamble of A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers. do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would establish a tax credit. The tax credit is specifically for increasing wages paid to child care providers.

Q: What does CHILD CARE SUPPLY CREDIT. of A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers. do?

This section introduces a new child care supply credit under Section 45BB of the Internal Revenue Code. Employers can claim a credit equal to 5% of qualified child care wages paid to qualified child care workers. The credit increases to 7% for wages paid at eligible child care facilities located in rural areas, as defined by section 101(a)(35) of title 23, United States Code. To qualify, a facility must provide care for at least six individuals, receive payment for services, and comply with state and local laws. Taxpayers can elect to have this section not apply. The child care supply credit is treated as part of the general business credit and is eligible for elective payment. Section 280C is amended to deny double benefit with respect to the child care supply credit. These amendments apply to taxable years beginning after the date of enactment of this Act.

Last updated: 12/17/2025 · Introduced: 12/17/2025

Author: Mark Warner (D-VA)

TL;DR (AI)

This bill creates a new tax credit for employers who increase wages paid to qualified child care workers.
Employers can claim a credit of 5% of qualified wages, increasing to 7% for facilities in designated rural areas.
The bill prevents employers from receiving double benefits related to this credit and applies to taxable years beginning after enactment.

119th Congressin committeeHR. 8023(In Committee)Official page

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Includes provisions on preamble, child care supply credit..

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