Search

Search bills, members, committees and pages...

Sign In

H.R. 1408

U.S. House•In House Committee

Summary

H.R. 1408, the Affordable Child Care Act, was introduced in the House on Feb 18, 2025 by Rep. Sharice Davids (D) with 8 co-sponsors. It was referred to Ways And Means, and last saw action on Feb 18, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1408 has 8 co-sponsors.

hb1408/introduced-in-house.txt
119 HR 1408 IH: Affordable Child Care Act
 U.S. House of Representatives
 2025-02-18
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 1408  IN THE HOUSE OF REPRESENTATIVES   February 18, 2025   Ms. Davids of Kansas  (for herself,  Mr. Fitzpatrick ,  Ms. Bonamici , and  Mr. Mackenzie ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to double the value of certain tax benefits relating to children and dependents.
1.
Short title
This Act may be cited as the   Affordable Child Care Act  .
2.
Child and dependent care credit doubled
(a)
In general
 Section 21(c)  of the Internal Revenue Code of 1986 is amended—
(1)
in paragraph (1), by striking  $3,000  and inserting  $6,000 , and
(2)
in paragraph (2), by striking  $6,000  and inserting  $12,000 .
(b)
Conforming amendment
Section 21 of such Code is amended by striking subsection (g) and redesignating subsection (h) as subsection (g).
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
3.
Dependent care assistance program limit doubled
(a)
In general
 Section 129(a)(2)  of the Internal Revenue Code of 1986 is amended—
(1)
in subparagraph (A), by striking  $5,000 ($2,500  and inserting  $10,000 (half such dollar amount) , and
(2)
by striking subparagraph (D).
(b)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
4.
Employer-provided childcare credit doubled
(a)
In general
 Section 45F(b)  of the Internal Revenue Code of 1986 is amended by striking  $150,000  and inserting  $300,000 .
(b)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-18
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to double the value of certain tax benefits relating to children and dependents.

Sponsors

Rep. Sharice Davids (D) sponsors H.R. 1408, and 8 members have co-sponsored it, 3 of them from the day it was introduced.

Committees

H.R. 1408 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Feb 18, 2025 · 1,160 Bills

Actions

H.R. 1408 has taken 2 actions since Feb 18, 2025.

ChamberAction
Feb 18, 2025
House
Introduced in House
Feb 18, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 1408 has not gone to a roll call.

Titles

H.R. 1408 goes by 3 titles, 1 of them short titles.

  • Affordable Child Care Act — Display Title
  • Affordable Child Care Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to double the value of certain tax benefits relating to children and dependents. — Official Title as Introduced

Lobbying

4 clients hired 4 firms and 12 registered lobbyists who named H.R. 1408 in 12 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Education, Budget/Appropriations, Taxation/Internal Revenue Code, Food Industry (safety, labeling, etc.), Science/Technology, Immigration, Welfare, Agriculture.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
LEARNING CARE GROUPNational early education and childcare companyMichigan16$300K
UNIVERSITY OF OREGON—Oregon13—
START EARLYnon-profit focused on high-quality early learning for all childrenIllinois12$140K
OREGON STATE UNIVERSITY—Oregon11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
ARNOLD & PORTER KAYE SCHOLER LLP16$300K
UNIVERSITY OF OREGON13—
THORN RUN PARTNERS12$140K
OREGON STATE UNIVERSITY11—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
AMY BUDNER SMITH116
JANICE BASHFORD116
KEVIN O'NEILL116
SARA LINDER116
TAYLOR CAZEAULT116
KATHERINE KEANE114
MIKAYLA MARCUM114
BETSY BOYD113
CATHERINE FINLEY112
JESSIE BRAIRTON112
EMILY CRAWFORD111
GABRIELLE SERRA111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
START EARLYTHORN RUN PARTNERS2025 second_quarter$70K2nd Quarter - Report
START EARLYTHORN RUN PARTNERS2025 first_quarter$70K1st Quarter - Report
UNIVERSITY OF OREGONUNIVERSITY OF OREGON2025 third_quarter$55K3rd Quarter - Report
UNIVERSITY OF OREGONUNIVERSITY OF OREGON2025 second_quarter$55K2nd Quarter - Report
UNIVERSITY OF OREGONUNIVERSITY OF OREGON2025 first_quarter$55K1st Quarter - Report
OREGON STATE UNIVERSITYOREGON STATE UNIVERSITY2025 first_quarter$55K1st Quarter - Report
LEARNING CARE GROUPARNOLD & PORTER KAYE SCHOLER LLP2026 second_quarter$50K2nd Quarter - Report
LEARNING CARE GROUPARNOLD & PORTER KAYE SCHOLER LLP2026 first_quarter$50K1st Quarter - Report
LEARNING CARE GROUPARNOLD & PORTER KAYE SCHOLER LLP2025 fourth_quarter$50K4th Quarter - Report
LEARNING CARE GROUPARNOLD & PORTER KAYE SCHOLER LLP2025 third_quarter$50K3rd Quarter - Report
LEARNING CARE GROUPARNOLD & PORTER KAYE SCHOLER LLP2025 second_quarter$50K2nd Quarter - Report
LEARNING CARE GROUPARNOLD & PORTER KAYE SCHOLER LLP2025 first_quarter$50K1st Quarter - Report

Classification

The Congressional Research Service files H.R. 1408 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1408’s is Taxation.

hr1408/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1408, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 32 (Tuesday, February 18, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. DAVIDS of Kansas:H.R. 1408.Congress has the power to enact this legislation pursuantto the following:This bill is enacted pursuant to the power granted toCongress under Article I, Section 8 of the United StatesConstitution.[Page H723]

Source: congress.gov · legiscan.com