Child Care Availability and Affordability Act
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
The bill adds or tightens a compliance mandate provision: 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 percent, creates removes a tax credit, tax deduction, appropriation provision: 4, and reduces a tax credit, tax deduction, appropriation provision: 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. It relies on tax credits, tax deductions, appropriations, and compliance mandates. The main policy areas are Education.
Who Benefits and How
The available clause analysis does not identify a specific beneficiary group.
Who Bears the Burden and How
No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.
Key Provisions
- Adds or tightens a compliance mandate provision: 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 percent....
- Creates removes a tax credit, tax deduction, appropriation provision: 4.
- Reduces a tax credit, tax deduction, appropriation provision: 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...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.
At a Glance
What This Bill Does
The bill adds or tightens a compliance mandate provision: 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 percent, creates removes a tax credit, tax deduction, appropriation provision: 4, and reduces a tax credit, tax deduction, appropriation provision: 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.
Key Policy Areas
Education
Primary Purpose
The bill adds or tightens a compliance mandate provision: 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 percent, creates removes a tax credit, tax deduction, appropriation provision: 4, and reduces a tax credit, tax deduction, appropriation provision: 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.
Policy Domains
Sponsors
Legislative Progress
In CommitteeMrs. Britt (for herself, Mr. Kaine, Ms. Ernst, Mrs. Shaheen, …
Read twice and referred to the Committee on Finance. (Sponsor …
Introduced in Senate
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.
Learn more about our methodology