A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3534 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 3534 To amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES December 17, 2025 Mr. Warner (for himself and Mr. Justice) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. CHILD CARE SUPPLY CREDIT. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. CHILD CARE SUPPLY CREDIT. ``(a) In General.--For purposes of section 38, the amount of the child care supply credit determined under this sectio…