Child Care for American Families Act
Official title: A bill to amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit.
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Read twice and referred to the Committee on Finance.
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.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 5254: Child Care for American Families Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-5254/
"S. 5254: Child Care for American Families Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-5254/.
S. 5254, 118th Cong. (2026), https://openamerica.io/bill/118-S-5254/.
[S. 5254: Child Care for American Families Act](https://openamerica.io/bill/118-S-5254/)