Child Care Availability and Affordability Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 1827 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 1827 To amend the Internal Revenue Code of 1986 to expand the employer- provided child care credit and the dependent care assistance exclusion. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 4, 2025 Mr. Carbajal (for himself, Mr. Lawler, Ms. Davids of Kansas, and Mr. Ciscomani) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to expand the employer- provided child care credit and the dependent care assistance exclusion. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Child Care Availability and Affordability Act''. SEC. 2. EXPANSION OF EMPLOYER-PROVIDED CHILD CARE CREDIT. (a) Increase of Amount of Qualified Child Care Expenditures Taken Into Account.--Section 45F(a)(1) of the Internal Re…