To amend the Internal Revenue Code of 1986 to establish the childcare provider startup credit, to increase the amount of and make refundable the expenses for household and dependent care credit, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to establish the childcare provider startup credit, to increase the amount of and make refundable the expenses for household and dependent care credit, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Environment, Finance.
Who Benefits and How
schools, students, and education providers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, schools, students, and education providers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HA067FDA77F09446BB690BE15A5B4627C: 1. Short title This Act may be cited as the Lowering Infant and Toddler Tuition for Learning and Education Act of 2024 or the LITTLE Act of 2024.
- Section H50B4B213EDCE416EBD582E31DE536E84: 2. Childcare provider startup credit Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the...
- Section HE9CC14194A314F068CAE798FC5A28664: 45BB. Childcare provider startup credit In the case of a qualified taxpayer, there shall be allowed as a credit against the tax imposed by this subtitle an...
- Section HEA6E7109DD5D47AB9EE4D242D53C3786: 3. Household and dependent care credit increased and made refundable Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is...
- Section H3F5FCC2BE1384AE6AFFCD0BCAAAFA776: 36C. Expenses for household and dependent care services necessary for gainful employment In the case of an individual for which there are 1 or more qualifying...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to establish the childcare provider startup credit, to increase the amount of and make refundable the expenses for household and dependent care credit, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.
Key Policy Areas
Education, Environment, Finance
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to establish the childcare provider startup credit, to increase the amount of and make refundable the expenses for household and dependent care credit, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.
Policy Domains
Whole bill
Identified Gains
- schools, students, and education providers
Identified Costs
- federal implementing agencies
- schools, students, and education providers
Legislative Progress
IntroducedMr. Gottheimer introduced the following bill; which was referred to …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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