United States 119th Congress Status: In Committee Bipartisan · 11 R · 10 D · 1 I cosponsors

S 847 — Child Care Availability and Affordability Act

Last action — Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1499-1500)

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced March 04, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Advancing 42% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 22 sponsors

    1 primary, 21 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 3 parties (11 R · 10 D · 1 I) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

How this bill changes current law

8 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill expands the employer-provided child care credit and increase the dependent care assistance exclusion in the Internal Revenue Code.

  • Section 45F(a)(1)

    25 percent → 50 percent

    Increases the percentage of qualified child care expenditures that employers can claim as a credit from 25% to 50%.

  • Section 45F(b)

    $150,000 → $500,000

    Raises the maximum credit amount available for employer-provided child care from $150,000 to $500,000.

  • Section 45F(c)(1)

    (C) Jointly owned or operated childcare facility.--For purposes of subparagraph (A)(i)(I), a facility shall not fail to be treated as a qualified childcare facility of the taxpayer merely because such facility is jointly owned or operated by the taxpayer and other persons.

    Clarifies that a childcare facility can still qualify if it is jointly owned or operated, expanding eligibility.

  • Section 45F(e)

    (4) Small businesses.-- (A) In general.--In the case of a taxpayer described in subparagraph (B)-- (i) subsection (a)(1) shall be applied by substituting `60 percent' for `50 percent', and (ii) subsection (b) shall be applied by substituting `$600,000' for `$500,000'. (B) Taxpayer described.--A taxpayer described in this subparagraph is a taxpayer that meets the gross receipts test of section 448(c), determined-- (i) by substituting `5-taxable-year' for `3-taxable-year' in paragraph (1) thereof, and (ii) by substituting `5-year' for `3-year' each place such term appears in paragraph (3)(A) thereof.

    Provides additional benefits for small businesses by increasing the credit rate to 60% and the maximum credit amount to $600,000.

  • Section 129(a)(2)(A)

    $5,000 ($2,500 → $7,500 ($3,750

    Increases the amount of dependent care assistance that can be excluded from income for tax purposes from $5,000 to $7,500 for individuals and from $2,500 to $3,750 for married individuals filing separately.

  • SEC. 36C. EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES NECESSARY FOR GAINFUL EMPLOYMENT.

    Establishes a new credit for household and dependent care services necessary for gainful employment, allowing for 50% of employment-related expenses to be credited.

  • The amount of the employment-related expenses incurred during any taxable year which may be taken into account under subsection (a) shall not exceed-- (1) $5,000 if there is 1 qualifying individual with respect to the taxpayer for such taxable year, or (2) $8,000 if there are 2 or more qualifying individuals with respect to the taxpayer for such taxable year.

    Sets limits on the amount of employment-related expenses that can be credited, providing up to $8,000 for two or more qualifying individuals.

  • In the case of a spouse who is a student or a qualifying individual described in subsection (b)(1)(C), for purposes of paragraph (1), such spouse shall be deemed for each month during which such spouse is a full-time student... to have earned income...

    Enables spouses who are full-time students or incapacitated to be considered as having earned income for credit purposes.

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1499-1500)

Sponsors

Sponsorship breakdown

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1 sponsors · 21 co-sponsors · 525 not signed on

Sponsors (1)

Co-sponsors (21)

Not signed on (525)

525 members have not signed on to this bill.

Show all 525 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation labor education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors S 847?
S 847 is sponsored by Britt, Katie Boyd (Republican), Kaine, Tim (Democratic), Ernst, Joni (Republican), Shaheen, Jeanne (Democratic), Curtis, John R. (Republican), King, Angus S., Jr. (Independent), Collins, Susan M. (Republican), Gillibrand, Kirsten E. (Democratic), Capito, Shelley Moore (Republican), Klobuchar, Amy (Democratic), Tillis, Thomas (Republican), Hassan, Margaret Wood (Democratic), McCormick, David (Republican), Warner, Mark R. (Democratic), Tuberville, Tommy (Republican), Kelly, Mark (Democratic), Sullivan, Dan (Republican), Ricketts, Pete (Republican), Slotkin, Elissa (Democratic), Gallego, Ruben (Democratic), Justice, James C. (Republican), and Coons, Christopher A. (Democratic).
What is the current status of S 847?
This bill is in committee in the Senate. Introduced March 04, 2025. It must pass committee before a floor vote.
Where can I track S 847?
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