A Republican bill with no cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is known as the Supporting Early Childhood Education Opportunities through Upfront Tax Deductions Act of 2026, or the SPROUT Act of 2026. It amends the Internal Revenue Code of 1986 to allow a special depreciation allowance for qualified early childhood education centers. Under this bill, taxpayers can receive an allowance equal to 100 percent of the adjusted basis of a qualified early childhood education center for the taxable year it is placed in service. To qualify, the property must be used as an early childhood education center licensed by a State to care for children under five, or the taxpayer must have a written binding contract with a licensed care provider before construction begins. The property must also be placed in service in the United States or its possessions before December 31, 2031, though the Secretary may extend this date due to an act of God. Office spaces not part of a building where child care is provided are excluded from this definition.
Yes· 3 of 9
- Scored +6
Does this cut taxes for small businesses?
The bill provides a 100 percent special depreciation allowance for qualified early childhood education centers, reducing tax burdens for providers.
- Scored +5
Does this make it easier to run a small business?
Offering an upfront tax deduction for childcare facilities makes it easier for small businesses operating or contracting with these centers.
- Scored +5
Would children be better off under this?
Expanding and supporting early childhood education infrastructure directly benefits young children under five requiring care.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Section 2(a) adds a special allowance under section 168 of the Internal Revenue Code, allowing a 100 percent depreciation deduction of the adjusted basis for a qualified early childhood education center in the taxable year it is placed in service. This might be considered positive because it provides an upfront tax deduction for property used to care for children under the age of 5.
Potential Negative Impacts for People
- Section 2(a) includes specific limitations under subsection (3) which exclude any nonresidential real property that is not part of a building in which child care is provided. This might be considered a negative burden or limitation because general office spaces are explicitly excluded from being a qualified early education center.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Does this cut taxes for small businesses? — The bill provides a 100 percent special depreciation allowance for qualified early childhood education centers, reducing tax burdens for providers. Does this make it easier to run a small business? — Offering an upfront tax deduction for childcare facilities makes it easier for small businesses operating or contracting with these centers. Is this likely to create jobs? — Incentivizing the construction and establishment of early childhood education centers can lead to more jobs in the childcare sector. Is this likely to grow the economy? — Tax incentives for constructing childcare facilities encourage capital investment and economic activity.
- Demographic And Interest Groups
- Would business owners be better off under this? — Childcare business owners benefit from a 100 percent special depreciation allowance on qualified property. Would children be better off under this? — Expanding and supporting early childhood education infrastructure directly benefits young children under five requiring care. Would people in their twenties and thirties be better off under this? — Young adults who are parents benefit from increased access to early childhood education and childcare facilities. Would students be better off under this? — The bill supports the development of early education centers which serve young children.
- Social Issues And Justice
- Does this make child care cost less? — By incentivizing the development of early childhood education centers through tax deductions, the bill aims to improve the availability and infrastructure of childcare.
- 10/1/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House