Expanding Child Care Access Act of 2025

[AI summary unavailable — showing source text] Expanding Child Care Access Act of 2025 This bill establishes a temporary (for seven years) refundable tax credit for certain expenses incurred to establish and operate a qualified family child care provider. (Conditions and limitations apply.) Under the bill, a qualified family child care provider is a child care provider that   provides child care services at the taxpayer's primary residence for at least two children (other than the children of such taxpayer) for a significant portion of the tax year, receives compensation for such child care services, and is licensed or registered to provide such child care services by the state in which such services are provided. The bill allows a taxpayer that operates a qualified family child care provider to claim a tax credit of up to $5,000 for child care licensing fees; child care supplies (e.g., diapers, food, toys, and learning materials); liability insurance; fencing (including installation costs); outdoor playground equipment (including installation costs); furniture necessary to provide child care; the salary of an employee (other than the taxpayer); printers and computers; professional training required by the state for l…