I 

118TH CONGRESS 

2D SESSION H. R. 8004 

To amend the Internal Revenue Code of 1986 to establish a refundable 

credit for qualified child care startup expenses. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 15, 2024 

Mr. JACKSON of North Carolina (for himself, Mrs. FOUSHEE, Ms. BARRAGA ́N, 

Ms. SA ́NCHEZ, Ms. PRESSLEY, Ms. CHU, Mr. KIM of New Jersey, Ms. 

TLAIB, Ms. TITUS, Ms. NORTON, Ms. ROSS, Mrs. CHERFILUS-MCCORMICK, Ms. BROWNLEY, Ms. JACKSON LEE, Mr. TAKANO, Mr. DELUZIO, 

Mr. FROST, Mr. CASTEN, Mrs. WATSON COLEMAN, Mrs. RAMIREZ, Ms. 

PEREZ, Mr. NICKEL, Ms. GARCIA of Texas, Mr. CARSON, and Mr. 

GOTTHEIMER) introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to establish 

a refundable credit for qualified child care startup expenses. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Expanding Child Care 

5 Access Act of 2024’’. 


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1 SEC. 2. LICENSED FAMILY CHILD CARE CREDIT. 

2 (a) IN GENERAL.—Subpart C of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 is amended by inserting after section 36C the fol5 lowing new section: 

6 ‘‘SEC. 36D. LICENSED FAMILY CHILD CARE CREDIT. 

7 ‘‘(a) IN GENERAL.—In the case of a qualified tax8 payer, there shall be allowed as a credit against the tax 

9 imposed by this subtitle for any taxable year an amount 

10 equal to so much of the qualified child care startup ex11 penses of the taxpayer for such taxable year or for the 

12 preceding taxable year as do not exceed $5,000. 

13 ‘‘(b) QUALIFIED TAXPAYER.—For purposes of this 

14 section, the term ‘qualified taxpayer’ means, with respect 

15 to a taxable year, a taxpayer that operates a qualified fam16 ily child care provider. 

17 ‘‘(c) QUALIFIED FAMILY CHILD CARE PROVIDER.— 

18 For purposes of this section, the term ‘qualified family 

19 child care provider’ means a family child care provider 

20 that, with respect to a taxable year— 

21 ‘‘(1) provides child care services for compensa22 tion that, as of the last day of such taxable year, is 

23 licensed or registered under State law and satisfies 

24 State and local requirements applicable to the child 

25 care services it provides, 


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1 ‘‘(2) primarily provides child care at the tax2 payer’s primary residence, and 

3 ‘‘(3) provided child care services to not less 

4 than 2 children (excluding children of such taxpayer) 

5 for a significant portion of such taxable year. 

6 ‘‘(d) QUALIFIED CHILD CARE STARTUP EX7 PENSES.—For purposes of this section, the term ‘qualified 

8 child care startup expenses’ means amounts paid or in9 curred for any of the following in order to establish and 

10 operate a qualified family child care provider: 

11 ‘‘(1) Child care licensing fees. 

12 ‘‘(2) Child care supplies including diapers, food, 

13 toys, and learning materials. 

14 ‘‘(3) Liability insurance. 

15 ‘‘(4) Fencing and installation of such fencing. 

16 ‘‘(5) Outdoor playground equipment and instal17 lation of such equipment. 

18 ‘‘(6) Furniture necessary to provide child care. 

19 ‘‘(7) Salary of an employee other than the tax20 payer. 

21 ‘‘(8) Printer and computers. 

22 ‘‘(9) Professional training required as a condi23 tion of State licensure or registration. 


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1 ‘‘(10) Remediation or renovation of the tax2 payer’s primary residence required as a condition of 

3 State licensure or registration. 

4 ‘‘(e) LIMITATIONS.—No credit shall be allowed under 

5 subsection (a) to any taxpayer to whom a credit was al6 lowed under such subsection in any other taxable year. 

7 ‘‘(f) DENIAL OF DOUBLE BENEFIT.—No credit shall 

8 be allowed under subsection (a) for any expense for which 

9 a deduction or credit is allowed under any other provision 

10 of this chapter. 

11 ‘‘(g) REGULATIONS.—The Secretary shall issue such 

12 regulations or other guidance as may be necessary or ap13 propriate to carry out the purposes of this section, includ14 ing regulations relating to such information reporting and 

15 coordination with state and local licensing or registration 

16 entities as the Secretary determines appropriate. 

17 ‘‘(h) SUNSET.—No credit shall be allowed under sub18 section (a) for any taxable year beginning after the date 

19 that is 7 years after the date of the enactment of this 

20 section.’’. 

21 (b) CONFORMING AMENDMENT.—Section 1324(b)(2) 

22 of title 31, United States Code, is amended by inserting 

23 ‘‘36D,’’ after ‘‘36B,’’. 

24 (c) CLERICAL AMENDMENT.—The table of sections 

25 for subpart C of part IV of subchapter A of chapter 1 


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1 of the Internal Revenue Code of 1986 is amended by in2 serting after the item relating to section 36C the following 

3 new item: 

‘‘Sec. 36D. Licensed family child care credit.’’. 

4 (d) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to amounts paid or incurred after 

6 the date of the enactment of this Act. 

Æ 


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