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S 5254 118th Congress Senate Taxation

Child Care for American Families Act

Introduced: September 25, 2024 Introduced by: Bennet, Michael F. Democratic · Colorado See on congress.gov
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 25, 2024
Read twice and referred to the Committee on Finance.
Sep 25, 2024
Introduced in Senate
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 Plain-English summary Congressional Research Service

Child Care for American Families Act 

This bill increases and revises the employer-provided child care tax credit. It increases the rate of such credit from 25% to 40% (50% for certain small businesses and 60% for child care facilities located in an eligible census track).

The bill increases the limitation on the dollar amount of the credit to $1.2 million in any taxable year and imposes a $2 million limit on the aggregate amount of child care expenditures that may be taken into account for purposes of calculating the credit. 

The bill directs the Internal Revenue Service to issue guidance regarding multi-employer facilities and to establish a public awareness program to inform taxpayers about the availability of the child care credit and filing procedures for such credit. 

What's happening now September 25, 2024

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 8540 Related bill Child Care for American Families Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Blackburn, Marsha
Tennessee · Sep 25, 2024
Cite this page click to expand
APA
U.S. Congress. (2026). S. 5254: Child Care for American Families Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-5254/
MLA
"S. 5254: Child Care for American Families Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-5254/.
Bluebook (legal)
S. 5254, 118th Cong. (2026), https://openamerica.io/bill/118-S-5254/.
Markdown link
[S. 5254: Child Care for American Families Act](https://openamerica.io/bill/118-S-5254/)
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