Establishes a tax credit for child care providers to advance innovation and access for developmentally disabled individuals.

The Bright Beginnings Act amends the Internal Revenue Code to create a tax credit for eligible child care providers who make expenditures to advance innovation and access for individuals with developmental disabilities. Eligible expenditures include those that reflect diverse human development and learning styles, and remove systemic barriers. The credit is limited to $10,000 per taxable year and applies to providers legally operating under state law. The credit becomes effective for amounts paid or incurred after December 31, 2026, and terminates after December 31, 2031.

Establishes a tax credit for child care providers to advance innovation and access for developmentally disabled individuals.

The Bright Beginnings Act amends the Internal Revenue Code to create a tax credit for eligible child care providers who make expenditures to advance innovation and access for individuals with developmental disabilities. Eligible expenditures include those that reflect diverse human development and learning styles, and remove systemic barriers. The credit is limited to $10,000 per taxable year and applies to providers legally operating under state law. The credit becomes effective for amounts paid or incurred after December 31, 2026, and terminates after December 31, 2031.