S847-119

In Committee

Child Care Availability and Affordability Act

119th Congress Introduced Mar 4, 2025

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

Education

Legislative Progress

In Committee
Introduced Committee Passed
Mar 4, 2025

Mrs. Britt (for herself, Mr. Kaine, Ms. Ernst, Mrs. Shaheen, …

Mar 4, 2025

Read twice and referred to the Committee on Finance. (Sponsor …

Mar 4, 2025

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?

Domains
Education
Actor Mappings
"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