Introduced
H. R. 8023
Introduced in House · March 20, 2026March 19, 2026
Ms. Sánchez (for herself and Mrs. Miller of West Virginia) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.
Child care supply credit
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Child care supply credit.
- (a) In general.—Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
“SEC. 45BB.
“(a) .—For purposes of , the amount of the child care supply credit determined under this section with respect to any employer for any taxable year is an amount equal to the lesser of—