{"bill":{"id":"119-hr-1296","congress":119,"type":"HR","number":1296,"title":"Expanding Child Care Access Act of 2025","originChamber":"House","introducedDate":"2025-02-13","sponsors":[{"bioguideId":"C001136","fullName":"Rep. Conaway, Herbert [D-NJ-3]","party":"D","state":"NJ","district":3}],"cosponsorsCount":39,"latestAction":{"actionDate":"2025-02-13","text":"Referred to the House Committee on Ways and Means."},"policyArea":"Taxation","subjects":[],"actions":[{"date":"2025-02-13","text":"Referred to the House Committee on Ways and Means.","type":"IntroReferral","chamber":"House floor actions","hasVote":false},{"date":"2025-02-13","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false},{"date":"2025-02-13","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false}],"summary":"<p><strong>Expanding Child Care Access Act of 2025</strong></p><p>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.)</p><p>Under&nbsp;the bill, <em>a qualified family child care provider</em> is a child care provider that &nbsp;</p><ul><li>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,</li><li>receives compensation for such child care services, and</li><li>is licensed or registered to provide such child care services by the state in which such services are provided.</li></ul><p> The bill allows a taxpayer that operates a qualified family child care provider to claim a tax credit of up to $5,000 for</p><ul><li>child care licensing fees;</li><li>child care supplies (e.g., diapers, food, toys, and learning materials);</li><li>liability insurance;</li><li>fencing (including installation costs);</li><li>outdoor playground equipment (including installation costs);</li><li>furniture necessary to provide child care;</li><li>the salary of an employee (other than the taxpayer);</li><li>printers and computers;</li><li>professional training required by the state for licensing or registration; and</li><li>remediation or renovation of a primary residence to meet state licensing or registration requirements.</li></ul><p>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.</p><p>Finally, the bill requires the Internal Revenue Service to issue guidance on the tax credit, including guidance related to information reporting requirements.</p>","updateDate":"2026-03-31T13:59:47Z"},"markets":[],"stateBills":[],"meta":{"sources":["congress.gov"],"latencyMs":269,"ts":"2026-04-19T08:24:49.664Z"},"nextActions":{"inspect":[],"related":[{"description":"Search related legislation","method":"GET","url":"/api/public/query-gov?q=Expanding%20Child%20Care%20Access%20Act%20of%202025"}]}}