S 3534 · 119th Congress

A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.

This bill creates a new tax credit to help employers pay higher wages to child care workers. Here's how it works: if an employer runs a child care facility and pays wages to workers who provide child care services, they can claim a tax credit equal to 5% of those wages. The credit is even bigger—7%—for child care fa…

Sponsor

Warner, Mark R. (D-Virginia)

Introduced

2025-12-17

Policy area

Taxation

Latest action

Read twice and referred to the Committee on Finance.