[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4918 Introduced in Senate (IS)]
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119th CONGRESS
2d Session
S. 4918
To amend the Internal Revenue Code of 1986 to provide incentives for
students to earn child care-related degrees and to work in child care
facilities.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
June 24, 2026
Mrs. Shaheen (for herself, Mr. King, and Ms. Klobuchar) 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 incentives for
students to earn child care-related degrees and to work in child care
facilities.
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 ``Right Start Child Care and Education
Act of 2026''.
SEC. 2. 3-YEAR CREDIT FOR INDIVIDUALS HOLDING CHILD CARE-RELATED
DEGREES WHO WORK IN LICENSED CHILD CARE FACILITIES.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 36B the following new section:
``SEC. 36C. RIGHT START CHILD CARE AND EDUCATION CREDIT.
``(a) In General.--In the case of an individual who is an eligible
child care provider for the taxable year, there shall be allowed as a
credit against the tax imposed by this chapter for the taxable year the
amount of--
``(1) $4,500, in the case of an eligible child care
provider with a bachelor's degree described in subsection
(c)(1)(A)(i),
``(2) $3,000, in the case of an eligible child care
provider with an associate's degree described in such
subsection, and
``(3) $1,500, in any other case.
``(b) 3-Year Credit.--
``(1) In general.--The credit allowable by subsection (a)
for any taxable year to an individual shall be allowed for such
year only if the individual elects the application of this
section for such year.
``(2) Election.--An election to have this section apply may
not be made by an individual for any taxable year if such an
election by such individual is in effect for any 3 prior
taxable years.
``(c) Eligible Child Care Provider.--For purposes of this section--
``(1) In general.--The term `eligible child care provider'
means, for any taxable year, any individual if--
``(A) as of the close of such taxable year, such
individual--
``(i) holds--
``(I) a bachelor's degree, or
``(II) an associate's degree,
in early childhood education, child care, or a
related degree, and such degree was awarded by
an eligible educational institution (as defined
in section 25A(f)(2)), or
``(ii) holds an active Child Development
Associate credential issued by the Council for
Professional Recognition, and
``(B) during such taxable year, such individual
performs at least 1,200 hours of child care services at
a facility if--
``(i) the principal use of the facility is
to provide child care services,
``(ii) no more than 25 percent of the
children receiving child care services at the
facility are children (as defined in section
152(f)) of the individual or such individual's
spouse, and
``(iii) the facility meets the requirements
of all applicable laws and regulations of the
State or local government in which it is
located, including the licensing of the
facility as a child care facility.
Subparagraph (B)(i) shall not apply to a facility which
is the principal residence (within the meaning of
section 121) of the operator of the facility.
``(2) Child care services.--The term `child care services'
means child care and early childhood education.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of the Internal Revenue Code of
1986 is amended by inserting ``, 36C'' after ``36B''.
(2) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``, 36C'' after ``36B''.
(c) Clerical Amendment.--The table of sections for subpart C of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by inserting after the item relating to section 36B the
following new item:
``Sec. 36C. Right start child care and education credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2026.
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