Affordable Child and Dependent Care Bill (2027). Clear standards, transparent steps, and quick enforcement with public results.
This bill sets clear standards. It reduces gamesmanship. It gives the public a fair, timely, and enforceable process.
No. Urgent safety work and court ordered compliance continue with narrow and renewable certifications.
No. The approach is simple. It uses short certifications and public notice backed by independent checks.
No. The focus is on standards, fairness, and better execution. Any costs are covered by savings and recovery of waste.
TITLE I - CHILD AND DEPENDENT CARE TAX RELIEF SEC. 101. EXPANSION OF CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC). Expands the CDCTC to cover up to 50% of eligible expenses, capped at $8,000 per child and $16,000 per household. Explanation: Cuts effective childcare costs for working families without adding new tax burdens. SEC. 102. REFUNDABILITY. Makes the CDCTC fully refundable to ensure low- and moderate-income families benefit even if they owe little or no tax. Explanation: Extends support to households with the greatest need, not just those with high tax liability. TITLE II - CHILDCARE SUPPLY & QUALITY GRANTS SEC. 201. CHILDCARE EXPANSION GRANTS. Provides competitive HHS grants for providers to add seats, expand facilities, and extend hours. Explanation: Increases childcare availability in “childcare deserts” while maintaining quality standards. SEC. 202. WORKFORCE SUPPORT PROGRAMS. Funds training and wage supplements for childcare workers tied to credentialing and retention benchmarks. Explanation: Reduces turnover and raises quality by stabilizing the childcare workforce. TITLE III - SUPPORT FOR DEPENDENT CARE SEC. 301. DEPENDENT CARE EXPENSE ASSISTANCE. Extends tax credits to cover adult dependent care, including elder care and care for disabled family members. Explanation: Recognizes the full scope of caregiving costs that strain working families. SEC. 302. EMPLOYER DEPENDENT CARE PARTNERSHIPS. Expands employer tax credits for providing on-site childcare or subsidizing dependent care for employees. Explanation: Encourages businesses to directly support caregiving, improving workforce participation. TITLE IV - ENFORCEMENT & DEFICIT NEUTRALITY SEC. 401. FUNDING SOURCES. Offsets program expansion by: Closing select high-income tax loopholes (e.g., carried interest, excessive pass-through deductions). Redirecting unspent corporate welfare subsidies. Explanation: Keeps the bill deficit-neutral and ensures costs are borne by wealthy households, not working families. Results & ROI Lower Costs for Families: Reduces effective childcare expenses by thousands per year. Expanded Access: Funds new seats and facilities where childcare shortages are most severe. Workforce Participation: Enables more parents, especially mothers, to remain in or reenter the workforce. Comprehensive Care: Supports not only children but also elder care and disabled dependents. Deficit Neutral: Paid for by closing loopholes and redirecting subsidies, not by taxing working families. Back to All Bills