To amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.
Key claim: A House bill would create a federal tax credit for raising wages paid to child care providers.
Abstract
(HR8023 · 119th Congress) Latest action (2026-03-19): Referred to the House Committee on Ways and Means.
Why this matters
Child care worker pay has been a persistent policy pressure point, with low wages linked to high turnover and limited supply of licensed care. A federal tax credit tied to wage increases would shift part of that labor cost onto the federal tax base rather than parents or providers, placing it alongside other targeted employment credits like WOTC. The bill is at introduction stage, so its scope, cap, and refundability remain undefined.