Maggie Hassan (D-NH)
Child Care Tax Benefit Outreach and Assistance Act
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 is cited as the Child Care Tax Benefit Outreach and Assistance Act. It amends the Internal Revenue Code of 1986 to create a Business Child Care Liaison within the Internal Revenue Service. The Commissioner of Internal Revenue will appoint this liaison. The liaison will work with various stakeholders and federal agencies to provide public education and assistance regarding employer-provided child care benefits. The bill also requires the liaison to issue fact sheets, establish website links on SAM.gov, and submit annual reports to congressional committees.
Yes· 3 of 24
- Scored +8
Would women be better off under this?
Strongly positive as child care access is a primary barrier to women's workforce participation.
- Scored +7
Does this make child care cost less?
Promotes employer-provided child care benefits and tax incentives to make care more accessible.
- Scored +6
Would children be better off under this?
Promotes expanded access to employer-provided child care services.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Under section 2 enacting subsection (g)(2)(B), the liaison will provide public education and assistance related to expanding employer-provided child care benefits. This may benefit individuals and groups by promoting on-site child care, flexible spending accounts, stipends, and backup care.
-
Under section 2 enacting subsection (g)(2)(C), the liaison will issue a fact sheet for tax return preparers listing tax benefits for employer-provided child care and their rules. This provision could help tax preparers better assist individuals in utilizing available child care tax benefits.
-
Under section 2 enacting subsection (g)(2)(E), a website link on SAM.gov will be established within 120 days to help businesses learn about utilizing the Dependent Care Assistance Program and the credit under section 45F. This might benefit businesses by providing resources on programs that improve worker recruitment, retention, productivity, and well-being.
-
Under section 2 enacting subsection (g)(2)(G), the liaison will coordinate with federal, state, and local governments on outreach to inform employers and employees about employer-provided child care benefits, particularly reducing information barriers for small businesses. This could positively impact small businesses and their workers by making child care benefits easier to understand and access.
Potential Negative Impacts for People
- The provided text does not explicitly mention any specific negative consequences or burdens 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 women be better off under this? — Strongly positive as child care access is a primary barrier to women's workforce participation. Would business owners be better off under this? — Provides direct assistance and outreach to help owners utilize tax incentives for child care. Would children be better off under this? — Promotes expanded access to employer-provided child care services. Would households on low incomes be better off under this? — Increases the likelihood of accessing subsidized or employer-provided child care. Would middle-income households be better off under this? — Reduces the financial burden of child care through tax benefits. Would people in middle age be better off under this? — Benefits parents of young children in their peak working years. Would people in their twenties and thirties be better off under this? — Benefits young parents entering the workforce. Would men be better off under this? — Benefits working fathers by increasing child care options. Would Native Americans be better off under this? — Explicitly includes tribal organizations as stakeholders for the liaison. Would Black Americans be better off under this? — Improved child care access can help reduce economic barriers. Would Asian Americans be better off under this? — Improved child care access can help reduce economic barriers. Would high-income households be better off under this? — Provides administrative ease in accessing child care tax benefits. Would Hispanic Americans be better off under this? — Improved child care access can help reduce economic barriers. Would white Americans be better off under this? — General benefit for working parents.
- Economy And Finance
- Does this make it easier to run a small business? — Specifically targets the reduction of information barriers for small businesses to access child care benefits. Does this cut taxes for small businesses? — Helps small businesses identify and utilize existing tax credits for employer-provided child care. Does this cut taxes for middle-income families? — Increases awareness and utilization of child care tax benefits for employees. Is this likely to grow the economy? — Potential for increased workforce participation through better child care access. Is this likely to create jobs? — Employer-provided child care can improve worker recruitment and retention.
- Social Issues And Justice
- Does this make child care cost less? — Promotes employer-provided child care benefits and tax incentives to make care more accessible. Does this narrow the gap between how men and women are treated? — Expanding child care support often disproportionately benefits women in the workforce. Is this likely to lift people out of poverty? — Increased access to child care can increase household income for working parents.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — Requires an annual public report on the utilization of child care tax benefits. Does this give the federal government more power? — Creates a new administrative role within the IRS.
- 3/12/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
2 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Dan SullivanRepublican · Alaska