H.R. 10815
Bright Beginnings Act
Summary:
• The "Bright Beginnings Act" creates a new tax credit for eligible child care providers covering up to $10,000 in annual expenditures made to advance innovation and access for children with developmental disabilities
• An "eligible child care provider" is defined as a center-based provider that serves children under age 14, operates for fewer than 24 hours per day, charges for services, and complies with applicable state and local laws
• The credit applies to amounts paid or incurred after December 31, 2026, and expires for amounts paid or incurred after December 31, 2031
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• An "eligible child care provider" is defined as a center-based provider that serves children under age 14, operates for fewer than 24 hours per day, charges for services, and complies with applicable state and local laws
• The credit applies to amounts paid or incurred after December 31, 2026, and expires for amounts paid or incurred after December 31, 2031
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