Expanding Child Care Access Act of 2025

This bill creates a temporary tax credit, lasting seven years, for people who run licensed child care services out of their own homes. To qualify, the provider must care for at least two children who are not their own, get paid for the service, and be licensed or registered by their state. The credit covers up to $5,000 for costs like licensing fees, supplies such as diapers and toys, insurance, playground equipment, furniture, computers, employee pay, required training, and home improvements needed to meet state licensing rules. The credit can only be used once and cannot be combined with other tax breaks for the same expenses.

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