Right Start Child Care and Education Act of 2026

This bill would create a federal tax credit for child care workers who hold a qualifying degree or credential and work at a licensed child care facility. The credit would be $4,500 for workers with a bachelor's degree in early childhood education, child care, or a related field, $3,000 for those with an associate's degree in such a field, and $1,500 for those with a Child Development Associate credential. To qualify, a worker must perform at least 1,200 hours of child care services in the year at a facility that meets state or local licensing rules, and no more than 25 percent of the children served may be the worker's own or their spouse's children. A person could claim the credit for no more than 3 years, starting with tax years beginning after December 31, 2026.

Full text and official record on Congress.gov

Sponsors

• Jeanne Shaheen Democrat sponsor
• 3 cosponsors