S.4918

Right Start Child Care and Education Act of 2026

Introduced·6/24/26

Provides tax credits for individuals with child care-related degrees working in licensed child care facilities.

The Right Start Child Care and Education Act of 2026 amends the Internal Revenue Code to introduce a tax credit for eligible child care providers. To qualify, individuals must hold a bachelor's or associate's degree in early childhood education, child care, or a related field, and perform at least 1,200 hours of child care services at a licensed facility. The credit amounts to $4,500 for those with a bachelor's degree, $3,000 for those with an associate's degree, and $1,500 for others. The credit is available for three years, but not consecutively.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

3
0
Democratic CaucusRepublican Caucus

History

Jun 24

Senate

Read twice and referred to the Committee on Finance.