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S 847119th CongressIntroduced
Child Care Availability and Affordability Act
Introduced: Oct 29, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Child Care Availability and Affordability Act expands federal tax incentives for employer-provided child care and dependent care assistance to make child care more accessible and affordable for working families.
Key Points
- 1Increases employer-provided child care credit from 25% to 50% of qualified expenditures, with maximum credit rising from $150,000 to $500,000
- 2Provides enhanced benefits for small businesses (60% credit rate, $600,000 maximum)
- 3Raises dependent care assistance exclusion from $5,000 to $7,500 for married couples filing jointly
- 4Creates new refundable household and dependent care credit for qualifying individuals
- 5Includes provisions for jointly owned childcare facilities and special rules for small businesses
Impact Areas
Employers providing child care benefitsWorking families with children under 13 or disabled dependentsSmall businessesChild care providers and facilitiesFederal tax revenue
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