HR 8004 · 118th Congress 2023–2025, ended

Expanding Child Care Access Act of 2024

Latest action · Apr 15, 2024 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedApr 15, 2024
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Expanding Child Care Access Act of 2024

This bill allows qualified family child care providers a refundable tax credit for up to $5,000 of their qualified child care startup expenses. The bill defines qualified family child care provider as a family child care provider that (1) provides child care services for compensation and is licensed or registered under state law and satisfies state and local requirements for providing child care; (2) primarily provides child care at its primary residence; and (3) has provided child care services to not less than two children for a significant portion of a taxable year. 

The bill defines qualified child care startup expenses as amounts paid to establish and operate a qualified family child care provider. This includes child care licensing fees, liability insurance, and outdoor playground equipment, among other expenditures.

Cosponsors 33

Members who signed on, in the order they did. Signatures ran from Apr 15, 2024 to Sep 6, 2024; 24 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
D-INAndré CarsonOriginalApr 15, 2024
D-NJAndy KimOriginalApr 15, 2024
D-MAAyanna PressleyOriginalApr 15, 2024
D-NJBonnie Watson ColemanOriginalApr 15, 2024
D-PAChristopher R. DeluzioOriginalApr 15, 2024
D-NCDeborah K. RossOriginalApr 15, 2024
D-ILDelia C. RamirezOriginalApr 15, 2024
D-NVDina TitusOriginalApr 15, 2024
D-DCEleanor Holmes NortonOriginalApr 15, 2024
D-NJJosh GottheimerOriginalApr 15, 2024
D-CAJudy ChuOriginalApr 15, 2024
D-CAJulia BrownleyOriginalApr 15, 2024
D-CALinda T. SánchezOriginalApr 15, 2024
D-WAMarie Gluesenkamp PerezOriginalApr 15, 2024
D-CAMark TakanoOriginalApr 15, 2024

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Apr 15, 2024

Actions 2

Everything that happened, newest first.

  1. Apr 15, 2024Introduced in House
  2. Apr 15, 2024Referred to the House Committee on Ways and Means.

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Article I, Section 8 The single subject of this legislation is: Family child care startup tax credit

The sponsor’s statement, as printed in the Congressional Record, vol. 170, no. 64, April 15, 2024, page H2398.

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced
To amend the Internal Revenue Code of 1986 to establish a refundable credit for qualified child care startup expenses.
Short Title(s) as Introduced
Expanding Child Care Access Act of 2024

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Apr 15, 2024Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.