In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Right Start Child Care and Education
Act of 2009''.

SEC. 2. INCREASE IN EMPLOYER-PROVIDED CHILD CARE CREDIT.

(a) Increase in Creditable Percentage of Child Care Expenditures.--
Paragraph (1) of section 45F(a) of the Internal Revenue Code of 1986 is
amended by striking ''25 percent'' and inserting ''35 percent''.
(b) Increase in Creditable Percentage of Resource and Referral
Expenditures.--Paragraph (2) of section 45F(a) of such Code is amended
by striking ''10 percent'' and inserting ''20 percent''.
(c) Increase in Maximum Credit.--Subsection (b) of section 45F of
such Code is amended by striking ''$150,000'' and inserting
''$225,000''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

SEC. 3. INCREASE IN DEPENDENT CARE CREDIT.

(a) Increase in Incomes Eligible for Full Credit.--Paragraph (2) of
section 21(a) of the Internal Revenue Code of 1986 is amended by
striking ''$30,000'' and inserting ''$20,000''.
(b) Increase in Percentage of Expenses Allowable.--Paragraph (2) of
section 21(a) of such Code is amended--
(1) by striking ''35 percent'' and inserting ''50
percent'', and
(2) by striking ''20 percent'' and inserting ''35
percent''.
(c) Increase in Dollar Limit on Amount Creditable.--Subsection (c)
of section 21 of such Code is amended--
(1) by striking ''$3,000'' in paragraph (1) and inserting
''$6,000'', and
(2) by striking ''$6,000'' in paragraph (2) and inserting
''$12,000''.
(d) Credit To Be Refundable.--
(1) In general.--Section 21 of such Code is hereby moved to
subpart C of part IV of subchapter A of chapter 1 of such Code
(relating to refundable credits) and inserted after section 36.
(2) Technical amendments.--
(A) Section 21 of such Code, as so moved, is
redesignated as section 36A.
(B) Paragraph (1) of section 36A(a) of such Code
(as redesignated by paragraph (2)) is amended by
striking ''this chapter'' and inserting ''this
subtitle''.
(C) Paragraph (1) of section 23(f) of such Code is
amended by striking ''21(e)'' and inserting ''36A(e)''.
(D) Paragraph (6) of section 35(g) of such Code is
amended by striking ''21(e)'' and inserting ''36A(e)''.
(E) Subparagraph (C) of section 129(a)(2) of such
Code is amended by striking ''section 21(e)'' and
inserting ''section 36A(e)''.
(F) Paragraph (2) of section 129(b) of such Code is
amended by striking ''section 21(d)(2)'' and inserting
''section 36A(d)(2)''.
(G) Paragraph (1) of section 129(e) of such Code is
amended by striking ''section 21(b)(2)'' and inserting
''section 36A(b)(2)''.
(H) Subsection (e) of section 213 of such Code is
amended by striking ''section 21'' and inserting
''section 36A''.
(I) Subparagraph (H) of section 6213(g)(2) of such
Code is amended by striking ''section 21'' and
inserting ''section 36A''.
(J) Subparagraph (L) of section 6213(g)(2) of such
Code is amended by striking ''section 21,'' and
inserting ''section 36A,''.
(K) Paragraph (2) of section 1324(b) of title 31,
United States Code, is amended by inserting ''36A,''
after ''36,''.
(L) 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 36 and inserting the following:

''Sec. 36A. Expenses for household and dependent care services
necessary for gainful employment.''
(M) The table of sections for subpart A of such
part IV is amended by striking the item relating to
section 21.
(e) Certain Prior Amendments to Credit Made Permanent.--Section 901
of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall
not apply to the amendments made by section 204 of such Act.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

SEC. 4. 3-YEAR CREDIT FOR INDIVIDUALS HOLDING CHILD CARE-RELATED
DEGREES WHO WORK IN LICENSED CHILD CARE FACILITIES.

(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 25D the
following new section:

''SEC. 25E. RIGHT START CHILD CARE AND EDUCATION CREDIT.

''(a) Allowance of Credit.--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 $2,000.
''(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 holds a bachelor'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)), 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) Clerical Amendment.--The table of sections for such subpart A
is amended by inserting after the item relating to section 25D the
following new item:

''Sec. 25E. Right Start Child Care and Education Credit.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

SEC. 5. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE
ASSISTANCE.

(a) In General.--Subparagraph (A) of section 129(a)(2) of the
Internal Revenue Code of 1986 (relating to dependent care assistance
programs) is amended by striking ''$5,000 ($2,500'' and inserting
''$7,500 ($3,750''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2008.
Right Start Child Care and Education Act of 2009 - 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 tax credit 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.