Federal119Active

HR10815

Bright Beginnings Act

Last scannedOct 19, 2026, 2:45 AM

In one sentence

This bill creates a tax credit for eligible child care centers that spend money to improve innovation and access for children with developmental disabilities.

Creates a new tax credit called the Child Care Innovation and Access Credit.
Allows eligible child care providers to claim a credit for eligible expenditures up to $10,000 per year.
Defines eligible spending as amounts paid to advance innovation and access for individuals with developmental disabilities.
Adds this credit to the list of general business credits in the tax code.
Allows providers to receive a cash payment (elective payment) if their tax liability is too low to use the full credit.
Sets an end date for the credit, which stops applying to spending after December 31, 2031.

Center-based child care providers that operate legally under state law.
Providers that serve children under age 14 for fewer than 24 hours a day.
Corporations or groups of companies under common control, which are treated as one person for the credit limit.

The credit only applies to amounts paid or incurred after December 31, 2026.
The credit expires for amounts paid or incurred after December 31, 2031.
The bill does not specify a percentage for the credit, only a dollar limit of $10,000.

Plain language

Eligible Expenditures: Amounts paid or incurred by a provider to advance innovation and access for individuals with developmental disabilities.
Developmental Disability: Any diagnosed cognitive, physical, communicative, social, emotional, or adaptive developmental delay, or a diagnosed condition likely to result in such a delay.
Controlled Group: A group of corporations or persons under common control that are treated as one person for the purpose of the credit limit.

Official record

Source checked

Official activity