A Democratic bill with 1 Republican cosponsor · See all 5 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 Bright Beginnings Act. It amends the Internal Revenue Code of 1986 to create a tax credit for child care providers. The credit is for amounts paid or incurred to advance innovation and access for developmentally disabled individuals. Eligible child care providers can receive a credit of up to $10,000 for these eligible expenditures per taxable year. The new credit becomes part of the general business credit and includes provisions for elective payment. The established credit applies to amounts paid or incurred after December 31, 2026, and will terminate after December 31, 2031.
Yes· 3 of 8
- Scored +7
Would people with disabilities be better off under this?
The bill explicitly targets improvements in innovation and access for individuals with developmental disabilities receiving child care services.
- Scored +6
Does this expand the rights of people with disabilities?
The legislation provides financial incentives to child care providers to advance innovation and access specifically for developmentally disabled individuals.
- Scored +5
Would children be better off under this?
The bill supports center-based child care services for individuals under the age of 14, improving care environments for children with developmental disabilities.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Financial support for child care providers: Under Section 2 creating Section 45BB(a), eligible child care providers can receive a tax credit up to $10,000 for amounts paid to advance innovation and access for developmentally disabled individuals, which may encourage providers to improve their facilities.
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Improved access for individuals with developmental disabilities: Under Section 2 creating Section 45BB(c), eligible expenditures focus on intentional design, flexible environments, tools, practices, and physical or sensory conditions that remove barriers and enable individuals with developmental delays to participate.
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Support for children under 14: Under Section 2 creating Section 45BB(b), the bill applies to center-based child care services provided to individuals who have not attained the age of 14, helping younger children benefit from improved care environments.
Potential Negative Impacts for People
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Hard dollar limit on assistance: Under Section 2 creating Section 45BB(a), the credit is capped at a maximum of $10,000 per taxable year, which might limit the extent of improvements a provider can make if costs exceed this threshold.
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Expiration of the credit: Under Section 2 creating Section 45BB(f), the section terminates and will not apply to any amount paid or incurred after December 31, 2031, meaning this specific financial support is temporary.
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.
- Demographic And Interest Groups
- Would people with disabilities be better off under this? — The bill explicitly targets improvements in innovation and access for individuals with developmental disabilities receiving child care services. Would children be better off under this? — The bill supports center-based child care services for individuals under the age of 14, improving care environments for children with developmental disabilities. Would business owners be better off under this? — Eligible child care providers can benefit from a tax credit of up to $10,000 per taxable year.
- Social Issues And Justice
- Does this expand the rights of people with disabilities? — The legislation provides financial incentives to child care providers to advance innovation and access specifically for developmentally disabled individuals. Does this make child care cost less? — By providing tax credits to child care providers for enhancing their facilities, the bill supports the improvement of child care services.
- Economy And Finance
- Does this make it easier to run a small business? — Eligible child care providers can receive a tax credit of up to $10,000 to improve facilities and access for developmentally disabled individuals. Does this cut taxes for small businesses? — The bill establishes a tax credit for eligible child care providers for amounts paid to advance innovation and access for developmentally disabled individuals.
- Healthcare
- Does this make health care easier to get in general? — The bill incentivizes child care providers to remove physical and sensory barriers, improving access for individuals with developmental disabilities.
- 10/15/2026
- Referred to the House Committee on Ways and Means.
- 5 Cosponsors added.
- Introduced in House
Salud CarbajalDemocrat · California
Brian FitzpatrickRepublican · Pennsylvania
Jesús GarcíaDemocrat · Illinois
Chrissy HoulahanDemocrat · Pennsylvania
Darren SotoDemocrat · Florida