Bright Beginnings Act
Latest action: Referred to the House Committee on Ways and Means. (2026-10-15)
View the official record →In plain English
What this bill does
This bill would create a new federal tax credit for center-based child care providers who spend money to improve care and accessibility for children with developmental disabilities. The credit would cover eligible expenses up to $10,000 per year, and providers could receive it as a direct payment even if they owe little or no tax. The credit would apply to expenses from 2027 through the end of 2031.
Who it affects
It would most affect licensed center-based child care providers that serve children under age 14, especially those serving children with developmental disabilities or delays.
Key points
- Creates a tax credit (under new Internal Revenue Code Section 45BB) of up to $10,000 per year for eligible child care providers.
- Covers money spent to advance 'innovation' and 'access' for children with developmental disabilities, such as adapting environments, tools, and practices.
- Eligible providers must be legally operating center-based child care businesses serving children under 14 for compensation and fewer than 24 hours per day.
- The credit can be claimed as a direct (elective) payment, and no double tax benefit is allowed for the same expenses.
- The credit applies to expenses after December 31, 2026, and expires for expenses after December 31, 2031.
Plain-English summary generated by AI from the official record. Neutral by design; verify against the official text linked above.
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1 · Your position
If you support this
Supporting this bill means backing a new temporary tax credit of up to $10,000 a year to help child care providers cover costs of making care more accessible for children with developmental disabilities.
If you oppose this
Opposing this bill means choosing not to create this new tax credit, leaving child care providers' current tax treatment of such expenses unchanged.
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