U.S. Congress legislation · 119th Congress
HB10815: Bright Beginnings Act
Status: In committee, October 15, 2026
To amend the Internal Revenue Code of 1986 to establish a credit for amounts paid or incurred by child care providers to advance innovation and access for developmentally disabled individuals.
What the bill says
To amend the Internal Revenue Code of 1986 to establish a credit for amounts paid or incurred by child care providers to advance innovation and access for developmentally disabled individuals.
From the introduced text, October 15, 2026:
A BILL To amend the Internal Revenue Code of 1986 to establish a credit for amounts paid or incurred by child care providers to advance innovation and access for developmentally disabled individuals. SECTION 1. Short title This Act may be cited as the Bright Beginnings Act . SECTION 2. Establishment of child care innovation and access credit (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: SECTION 45BB. Child care innovation and access credit (a) In general For purposes of section 38, in the case of an eligible child care provider, the child care innovation and access credit determined under this section for any taxable year is an amount equal to so much of the eligible expenditures of the taxpayer for such taxable year as does not exceed $10,000. (b) Eligible child care provider For purposes of this section, the term eligible child care provider means a center-based provider of child care services that-- (1) provides such services-- (A) for compensation, (B) for fewer than 24 hours per day, and (C) to individuals who have not attained the age of 14, and (2) is legally operating under State law and complies with applicable State and local requirements …
Sponsors
- Luis Correa (D, HD-CA-46) · primary sponsor
- Brian Fitzpatrick (R, HD-001)
- Chrissy Houlahan (D, HD-006)
- Jesus Garcia (D, HD-IL-4)
- Salud Carbajal (D)
- Darren Soto (D, HD-FL-9)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10815?
- HB10815 is a bill in Congress (119th Congress): Bright Beginnings Act.
- What does HB10815 do?
- In its own words: To amend the Internal Revenue Code of 1986 to establish a credit for amounts paid or incurred by child care providers to advance innovation and access for developmentally disabled individuals.
- What is the status of HB10815?
- In committee as of October 15, 2026. Latest action: Referred to the House Committee on Ways and Means. (October 15, 2026).
- Who sponsored HB10815?
- Luis Correa (D, HD-CA-46), with 5 co-sponsors.
- Where is the official record for HB10815?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10815
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.