H.R. 6272

119 HR 6272 IH: Early Education Savings Program Act
 U.S. House of Representatives
 2025-11-21
 text/xml
 EN
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 I  119th CONGRESS  1st Session  H. R. 6272  IN THE HOUSE OF REPRESENTATIVES   November 21, 2025   Ms. McDonald Rivet  (for herself and  Mrs. Hinson ) 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 allow certain child care expenses as qualified expenses for purpose of section 529 of such Code.
1.
Short title
This Act may be cited as the   Early Education Savings Program Act  .
2.
Child care expenses allowed as qualified higher education expenses for purposes of section 529
(a)
In general
 Section 529(c)  of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
(10)
Treatment of certain expenses associated with child care
(A)
In general
Any reference in this subsection to the term  qualified higher education expense  shall include a reference to amounts paid for qualified child care of a designated beneficiary while such beneficiary is under 5 years of age.
(B)
Qualified child care
For purposes of subparagraph (A), the term  qualified child care  means child care provided by a center-based child care provider, a family child care provider, or another provider of child care services for compensation and on a regular basis that—
(i)
is not an individual who is related to all children for whom child care services are provided, and
(ii)
is licensed, regulated, or registered under State law.
 .
(b)
Effective date
The amendment made by this section shall apply to expenses paid or incurred after the date of the enactment of this Act.