Affordable Child Care Act

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Latest Action

Feb 18, 2025

Referred to the House Committee on Ways and Means.

Actions (3)

Referred to the House Committee on Ways and Means.

Type: IntroReferral | Source: House floor actions | Code: H11100

Feb 18, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: Intro-H

Feb 18, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: 1000

Feb 18, 2025

Subjects (1)

Taxation (Policy Area)

Cosponsors (7)

Rep. Ansari, Yassamin [D-AZ-3]

(D-AZ)
Jun 23, 2025

Del. Norton, Eleanor Holmes [D-DC-At Large]

(D-DC)
Jun 23, 2025

Rep. Carbajal, Salud O. [D-CA-24]

(D-CA)
Mar 3, 2025

Rep. Sorensen, Eric [D-IL-17]

(D-IL)
Feb 27, 2025

Rep. Bonamici, Suzanne [D-OR-1]

(D-OR)
Feb 18, 2025

Rep. Fitzpatrick, Brian K. [R-PA-1]

(R-PA)
Feb 18, 2025

Rep. Mackenzie, Ryan [R-PA-7]

(R-PA)
Feb 18, 2025

Text Versions (1)

Introduced in House

Feb 18, 2025

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Full Bill Text

Length: 2,443 characters Version: Introduced in House Version Date: Feb 18, 2025 Last Updated: Nov 13, 2025 6:39 AM

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1408 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 1408

To amend the Internal Revenue Code of 1986 to double the value of
certain tax benefits relating to children and dependents.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

February 18, 2025

Ms. Davids of Kansas (for herself, Mr. Fitzpatrick, Ms. Bonamici, and
Mr. Mackenzie) introduced the following bill; which was referred to the
Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to double the value of
certain tax benefits relating to children and dependents.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1.

This Act may be cited as the ``Affordable Child Care Act''.

SEC. 2.

(a) In General.--

Section 21 (c) of the Internal Revenue Code of 1986 is amended-- (1) in paragraph (1) , by striking ``$3,000'' and inserting ``$6,000'', and (2) in paragraph (2) , by striking ``$6,000'' and inserting ``$12,000''.

(c) of the Internal Revenue Code of 1986
is amended--

(1) in paragraph

(1) , by striking ``$3,000'' and inserting
``$6,000'', and

(2) in paragraph

(2) , by striking ``$6,000'' and inserting
``$12,000''.

(b) Conforming Amendment.--

Section 21 of such Code is amended by striking subsection (g) and redesignating subsection (h) as subsection (g) .

striking subsection

(g) and redesignating subsection

(h) as subsection

(g) .
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2024.

SEC. 3.

(a) In General.--

Section 129 (a) (2) of the Internal Revenue Code of 1986 is amended-- (1) in subparagraph (A) , by striking ``$5,000 ($2,500'' and inserting ``$10,000 (half such dollar amount)'', and (2) by striking subparagraph (D) .

(a)

(2) of the Internal Revenue Code of
1986 is amended--

(1) in subparagraph
(A) , by striking ``$5,000 ($2,500'' and
inserting ``$10,000 (half such dollar amount)'', and

(2) by striking subparagraph
(D) .

(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2024.

SEC. 4.

(a) In General.--

Section 45F (b) of the Internal Revenue Code of 1986 is amended by striking ``$150,000'' and inserting ``$300,000''.

(b) of the Internal Revenue Code of
1986 is amended by striking ``$150,000'' and inserting ``$300,000''.

(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2024.
<all>

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1408 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 1408

 To amend the Internal Revenue Code of 1986 to double the value of 
 certain tax benefits relating to children and dependents.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 February 18, 2025

 Ms. Davids of Kansas (for herself, Mr. Fitzpatrick, Ms. Bonamici, and 
Mr. Mackenzie) introduced the following bill; which was referred to the 
 Committee on Ways and Means

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to double the value of 
 certain tax benefits relating to children and dependents.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Affordable Child Care Act''.

SEC. 2. CHILD AND DEPENDENT CARE CREDIT DOUBLED.

    (a) In General.--

Section 21
            (c) of the Internal Revenue Code of 1986 
is amended--

    (1) in paragraph

    (1) , by striking ``$3,000'' and inserting 
 ``$6,000'', and

    (2) in paragraph

    (2) , by striking ``$6,000'' and inserting 
 ``$12,000''.

    (b) Conforming Amendment.--

Section 21 of such Code is amended by 
striking subsection

    (g) and redesignating subsection

    (h) as subsection

    (g) .
            (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2024.

SEC. 3. DEPENDENT CARE ASSISTANCE PROGRAM LIMIT DOUBLED.

    (a) In General.--

Section 129

    (a)

    (2) of the Internal Revenue Code of 
1986 is amended--

    (1) in subparagraph
        (A) , by striking ``$5,000 ($2,500'' and 
 inserting ``$10,000 (half such dollar amount)'', and

    (2) by striking subparagraph
            (D) .

    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2024.

SEC. 4. EMPLOYER-PROVIDED CHILDCARE CREDIT DOUBLED.

    (a) In General.--

Section 45F

    (b) of the Internal Revenue Code of 
1986 is amended by striking ``$150,000'' and inserting ``$300,000''.

    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2024.
 <all>

View original source ↗

119-hr1408