Provides a tax credit 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 work at least 1,200 hours in a licensed child care facility. The credit amount varies based on the degree held, with a maximum of $4,500 for those with a bachelor's degree. The credit is available for up to three years, but not consecutively. The amendments apply to taxable years beginning after December 31, 2026.

Provides a tax credit 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 work at least 1,200 hours in a licensed child care facility. The credit amount varies based on the degree held, with a maximum of $4,500 for those with a bachelor's degree. The credit is available for up to three years, but not consecutively. The amendments apply to taxable years beginning after December 31, 2026.