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US SB3534
Bill
AI Summary
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Creates a new tax credit equal to 5% of wages paid to child care workers at eligible facilities, increasing to 7% for facilities located in rural areas
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Defines eligible child care facilities as those serving at least 6 individuals, receiving payment for services, and complying with state and local regulations
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Includes the credit as part of the general business credit and allows for elective payment (direct payment option for entities without tax liability)
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Applies to taxable years beginning after the date of enactment
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Introduced December 17, 2025 by Senators Warner and Justice, referred to the Committee on Finance
Legislative Description
A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.
Last Action
Read twice and referred to the Committee on Finance.
12/17/2025