To amend the Internal Revenue Code of 1986 to expand the employer-provided child care credit and the dependent care assistance exclusion.
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 expand the employer-provided child care credit and the dependent care assistance exclusion., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Finance, Environment.
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 id9805f2537d0044918d76f042cdbcacf4: 1. Short title This Act may be cited as the Child Care Availability and Affordability Act.
- Section H1E7161B4139A418A93D2A91F40EC9CA0: 2. Expansion of employer-provided child care credit Section 45F(a)(1) of the Internal Revenue Code of 1986 is amended by striking 25 percent and inserting 50...
- Section H6444338108DD4792B3674C3549758408: 3. Increase in amount excludable for dependent care assistance programs Section 129(a)(2)(A) of the Internal Revenue Code of 1986 is amended by striking $5,000...
- Section H9EDEAEA8C0A248EC847A2D0AC9BB82D7: 4. 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 HEAEDC2221AA84858A8B4DBAE093205F8: 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 expand the employer-provided child care credit and the dependent care assistance exclusion., changes federal law or congressional policy affecting schools, students, and education providers.
Key Policy Areas
Education, Finance, Environment
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to expand the employer-provided child care credit and the dependent care assistance exclusion., 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
Sponsors
Legislative Progress
IntroducedMr. Kaine (for himself and Mrs. Britt) 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?
- "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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