119-HR1408
Affordable Child Care Act
Last action was on 2-18-2025
SenateCurrent status is Referred to the House Committee on Ways and Means.
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119th CONGRESS
1st Session
H. R. 1408
1. Short title2. Child and dependent care credit doubled3. Dependent care assistance program limit doubled4. Employer-provided childcare credit doubled1. Short title
This Act may be cited as the "Affordable Child Care Act".
2. Child and dependent care credit doubled
(a) In general - Section 21(c) of the Internal Revenue Code of 1986 is amended—
(1) - in paragraph (1), by striking "$3,000" and inserting "$6,000", and
(2) - in paragraph (2), by striking "$6,000" and inserting "$12,000".
(b) Conforming amendment - Section 21 of such Code is amended by striking subsection (g) and redesignating subsection (h) as subsection (g).
(c) Effective date - The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
3. Dependent care assistance program limit doubled
(a) In general - Section 129(a)(2) of the Internal Revenue Code of 1986 is amended—
(1) - in subparagraph (A), by striking "$5,000 ($2,500" and inserting "$10,000 (half such dollar amount)", and
(2) - by striking subparagraph (D).
(b) Effective date - The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
4. Employer-provided childcare credit doubled
(a) In general - Section 45F(b) of the Internal Revenue Code of 1986 is amended by striking "$150,000" and inserting "$300,000".
(b) Effective date - The amendments made by this section shall apply to taxable years beginning after December 31, 2024.