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House bill · H.R. 1296 (119th Congress)

Expanding Child Care Access Act of 2025

U.S. House of Representatives

Latest action May 7, 2025

Sponsor: Herbert C. Conaway, Jr. (U.S. Representative, NJ-3, Democratic)

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From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data

Summary

Expanding Child Care Access Act of 2025 This bill establishes a temporary (for seven years) refundable tax credit for certain expenses incurred to establish and operate a qualified family child care provider. (Conditions and limitations apply.) Under the bill, a qualified family child care provider is a child care provider that provides child care services at the taxpayer's primary residence for at least two children (other than the children of such taxpayer) for a significant portion of the tax year, receives compensation for such child care services, and is licensed or registered to provide such child care services by the state in which such services are provided. The bill allows a taxpayer that operates a qualified family child care provider to claim a tax credit of up to $5,000 for child care licensing fees; child care supplies (e.g., diapers, food, toys, and learning materials); liability insurance; fencing (including installation costs); outdoor playground equipment (including installation costs); furniture necessary to provide child care; the salary of an employee (other than the taxpayer); printers and computers; professional training required by the state for licensing or registration; and remediation or renovation of a primary residence to meet state licensing or registration requirements. The tax credit may only be claimed once and may not be claimed for expenses for which another tax deduction or tax credit is allowed. Finally, the bill requires the Internal Revenue Service to issue guidance on the tax credit, including guidance related to information reporting requirements.

Summary from the Congressional Research Service. How we handle summaries

Where it stands

Assigned to a committee for review.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

Committee

House Committee on Ways and Means · U.S. House of Representatives

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Cosponsors

As identified by Congress.gov.

Full history

  1. May 7, 2025

    Introduced

    Introduced in U.S. House

    U.S. House

  2. Feb 13, 2025

    Introduced

    Introduced in House

    U.S. House of Representatives

  3. Feb 13, 2025

    In committee

    Referred to the House Committee on Ways and Means.

    U.S. House

  4. Feb 13, 2025

    Referred to committee

    Referred to the House Committee on Ways and Means.

    U.S. House of Representatives

Read the record