Bill · H.R. 8023· House(119-HR-8023)
To amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.
- Introduced
- 3/19/2026
- Last activity
- 3/19/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Linda Sánchez
- Cosponsors
- - 2 - 1
- Introduced
- In Committee
What this bill would do
This bill proposes to amend the Internal Revenue Code of 1986 to create a new "Child Care Supply Credit." The credit is designed for employers who increase the wages paid to qualified child care workers. To qualify, an employer's average hourly child care wage must be higher than the previous taxable year. The credit amount is based on a percentage of qualified wages or the excess of current wages over previous wages. This credit applies differently depending on whether the facility is in a rural area.
Yes· 3 of 21
Does this make it easier to run a small business?+4
Small business child care providers benefit directly from tax credits offsetting increased wage expenses.
Would households on low incomes be better off under this?+3
Child care workers typically earn modest wages, and wage increases directly benefit lower-income households.
Would business owners be better off under this?+3
Child care facility owners and employers receive tax credits to help offset the cost of raising employee wages.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Increased Wages for Workers: The bill provides a credit for employers who increase wages paid to qualified child care workers (Section 45BB(a)).
-
Additional Support for Rural Areas: Employers of eligible child care facilities located in rural areas receive a higher applicable percentage of 7 percent compared to the standard 5 percent (Section 45BB(c)(2)).
-
Financial Benefits for Eligible Facilities: An eligible child care facility is defined as one that provides services for at least 6 individuals and receives a fee, payment, or grant for those services (Section 45BB(d)(3)).
Potential Negative Impacts for People
-
Wage Increase Requirement: An employer cannot receive the credit unless their average hourly child care wage for the current taxable year is higher than the average hourly wage from the preceding year (Section 45BB(b)(1)).
-
Restrictions on Credit Amount: The credit is limited to the lesser of the applicable percentage of qualified wages or the excess of current qualified wages over the previous year's qualified wages (Section 45BB(a)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners+3Good For Low Income Households+3Good For Rural Residents+3Good For Women+3Good For Children+2Good For Young Adults+2Good For African Americans+1Good For Hispanic Americans+1Good For Immigrants+1Good For Men+1Good For Middle Aged+1Good For Middle Class Households+1Good For Urban Residents+1
- Economy And Finance
- Improves Small Business Support+4Reduces Small Business Taxes+3Improves Economic Growth+2Increases Job Creation+2
- Social Issues And Justice
- Improves Childcare Affordability+3Improves Gender Equality+2Improves Poverty Reduction+1
- Environment Energy And Infrastructure
- Improves Rural Development+3
- 9/15/2026
- 1 Cosponsor added.
- 6/8/2026
- 1 Cosponsor added.
- 3/19/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
J. CorreaDemocrat · California
Carol MillerRepublican · West Virginia
Andrea SalinasDemocrat · Oregon