How HR 8004 changes current law

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill establishes a new refundable credit for qualified child care startup expenses and makes related amendments to existing law.

• 31 U.S.C. § 1324(b)(2)

  36D,

  This change adds '36D' to the list of sections eligible for disbursements from appropriations for refunding internal revenue collections.

• SEC. 36D. LICENSED FAMILY CHILD CARE CREDIT. ...

  This new section establishes a refundable credit for qualified child care startup expenses for licensed family child care providers.