To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit.
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 enhance the employer-provided child care credit., changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance, Labor, Government Operations.
Who Benefits and How
financial institutions, investors, and borrowers 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, financial institutions, investors, and borrowers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HD7F92C1B8DC24E4E82B6CE9D1DB08EF7: 1. Short title This Act may be cited as the Child Care for American Families Act.
- Section H31B8507E35E049218540C300093FF55B: 2. Increase in employer-provided child care credit amount Section 45F(a)(1) of the Internal Revenue Code of 1986 is amended by striking 25 percent and...
- Section HBB69135DB5FF48998DE37398ABA78C0E: 3. Guidance regarding multi-employer facilities Section 45F of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:...
- Section H95E5D4EEBA594A979A51D45786D4613D: 4. Dissemination of information Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate)...
- Section H365493FD91F149AD9C667AB794F4FB08: 5. GAO study on regulatory barriers affecting employer-provided child care Not later than 12 months after the date of enactment of this Act, the Comptroller...
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 enhance the employer-provided child care credit., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.
Key Policy Areas
Finance, Labor, Government Operations
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.
Policy Domains
Whole bill
Identified Gains
- financial institutions, investors, and borrowers
Identified Costs
- federal implementing agencies
- financial institutions, investors, and borrowers
Sponsors
Legislative Progress
IntroducedMr. Kustoff (for himself and Ms. Tenney) introduced the following …
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?
- "secretary_of_treasury"
- → Secretary of the Treasury
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.
Learn more about our methodology