<?xml version="1.0" encoding="UTF-8"?><BillSummaries>
<item congress="115" measure-type="s" measure-number="25" measure-id="id115s25" originChamber="SENATE" orig-publish-date="2017-01-04" update-date="2017-01-12">
<title>Right Start Child Care and Education Act of 2017</title>
<summary summary-id="id115s25v00" currentChamber="SENATE" update-date="2017-01-12">
<action-date>2017-01-04</action-date>
<action-desc>Introduced in Senate</action-desc>
<summary-text><![CDATA[<p><strong>Right Start Child Care and Education Act of 2017 </strong></p> <p>This bill amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount and rate of the household and dependent care tax credit and make such credit refundable; (3) allow a new $2,000 annual tax credit for three years for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and (4) increase the tax exclusion for employer-provided dependent care assistance. </p>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
<dc:description>This file contains bill summaries for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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