Right Start Child Care and Education Act of 2026

Tax Credits for Educators: Individuals holding specific degrees can receive a tax credit to reduce their tax burden. For example, providers with a bachelor's degree can receive a $4,500 credit, those with an associate's degree can receive $3,000, and others can receive $1,500 (Section 2(a)).

Support for Degree Completion: The bill provides incentives for those who hold degrees in early childhood education, child care, or a related degree from an eligible educational institution (Section 2(c)(1)(A)(i)).

Incentives for Credential Holders: Individuals holding an active Child Development Associate credential issued by the Council for Professional Recognition are also eligible for the credit (Section 2(c)(1)(A)(ii)).

Time Limitations on Credits: An individual cannot elect to use this tax credit if they have already used the election for any three prior taxable years (Section 2(b)(2)).

Service Hour Requirements: To be considered an eligible provider, an individual must perform at least 1,200 hours of child care services during the taxable year (Section 2(c)(1)(B)).

Facility Restrictions: The credit is subject to specific rules regarding the facility used, such as the requirement that no more than 25 percent of the children receiving services are the children of the provider or their spouse (Section 2(c)(1)(B)(ii)).