Bright Beginnings Act
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Summary
The bill would create a new federal tax credit for center-based child care providers that serve children under age 14 and are legally operating under state law. The credit equals eligible expenditures up to $10,000 per taxable year, where eligible expenditures are amounts paid or incurred to advance innovation and access for children with developmental disabilities. The credit would apply to amounts paid or incurred after December 31, 2026, and would terminate for amounts paid or incurred after December 31, 2031.
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How your representatives voted
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