Child Care Availability and Affordability Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 847 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 847 To amend the Internal Revenue Code of 1986 to expand the employer- provided child care credit and the dependent care assistance exclusion. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 4, 2025 Mrs. Britt (for herself, Mr. Kaine, Ms. Ernst, Mrs. Shaheen, Mr. Curtis, Mr. King, Ms. Collins, Mrs. Gillibrand, and Mrs. Capito) 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 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 Ta…