Mark Warner (D-VA)
A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.
A Democratic bill with 1 Republican cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
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 amends the Internal Revenue Code of 1986 to create a new tax credit for employers who increase the wages they pay to child care providers. The credit is generally set at 5 percent of the qualified child care wages paid by the employer. For eligible child care facilities located in rural areas, the applicable percentage is increased to 7 percent. Qualified child care workers are employees who work at an eligible facility and provide care, education, protection, supervision, or guidance to children. An eligible child care facility must serve at least 6 individuals, receive payment or grants for its services, and comply with all applicable State and local laws. Taxpayers can also choose to elect out of this credit if they prefer.
Yes· 3 of 17
- Scored +4
Would people in rural areas be better off under this?
Provides a higher credit percentage (7 percent) specifically for rural child care facilities to support underserved areas.
- Scored +4
Does this make it easier to run a small business?
Offers tax incentives directly to child care facility employers to help offset wage increases.
- Scored +3
Would children be better off under this?
Supports the child care infrastructure which benefits children in early care and education settings.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Credit for Child Care Providers' Wages: Under Section 1 (adding Section 45BB(a)), employers can receive a tax credit based on a percentage of the qualified wages they pay to child care workers. This could encourage employers to boost pay for these workers.
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Higher Credit for Rural Areas: Under Section 1 (adding Section 45BB(b)(2)), the tax credit percentage increases to 7 percent for qualified wages paid at an eligible child care facility located in a rural area. This provides an extra incentive to support child care workers outside of urban locations.
Potential Negative Impacts for People
- The provided text does not contain any specific provisions outlining potential negative consequences, burdens, or explicit downsides for individuals or groups of people in the United States.
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 in rural areas be better off under this? — Provides a higher credit percentage (7 percent) specifically for rural child care facilities to support underserved areas. Would business owners be better off under this? — Provides tax credits to child care business owners who increase worker wages. Would children be better off under this? — Supports the child care infrastructure which benefits children in early care and education settings. Would households on low incomes be better off under this? — Aims to boost wages for low-wage child care workers. Would women be better off under this? — Positively impacts child care workers and educators, a workforce that is predominantly female. Would people in their twenties and thirties be better off under this? — Many child care workers are younger adults who stand to benefit from increased wage incentives. Would people in middle age be better off under this? — Benefits working parents and middle-aged workers in the child care sector. Would middle-income households be better off under this? — Supports workers and families utilizing child care services. Would people in cities be better off under this? — Includes general provisions for urban child care facilities receiving a 5 percent wage credit.
- Economy And Finance
- Does this make it easier to run a small business? — Offers tax incentives directly to child care facility employers to help offset wage increases. Does this cut taxes for small businesses? — Provides a tax credit to employers for increasing wages paid to child care workers, benefiting small business child care providers. Is this likely to grow the economy? — Supports the child care workforce, which is critical for enabling broader labor force participation. Is this likely to create jobs? — May incentivize growth in the child care sector by supporting provider staffing and wage increases.
- Social Issues And Justice
- Does this make child care cost less? — Aids in stabilizing and expanding the child care workforce supply, which can positively impact the child care sector. Does this narrow the gap between how men and women are treated? — Directly supports child care workers, a heavily female-dominated workforce, potentially improving wages and equity. Is this likely to lift people out of poverty? — Helps increase wages for low-wage child care workers.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — Provides a higher tax credit percentage (7 percent) specifically for child care facilities located in rural areas.
- 12/17/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
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.
James JusticeRepublican · West Virginia