Authorizes the "Child Care Contribution Tax Credit Act", the "Employer-Provided Child Care Assistance Tax Credit Act", and the "Child Care Providers Tax Credit", relating to tax credits for child care

Summary

The bill would let corporations, charities and individuals claim a credit of up to 75 % of qualified donations to licensed child‑care providers or approved nonprofit intermediaries, with a minimum credit of $100 and a maximum of $200,000 per year. It also establishes separate credits for employers who purchase child‑care for their employees and for child‑care providers themselves. The goal is to increase funding for child‑care services, especially in underserved “child‑care deserts.”

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