Expanding Child Care Access Act of 2025

This bill establishes a temporary (for seven years) refundable tax credit for certain expenses incurred to establish and operate a qualified family child care provider. (Conditions and limitations apply.)

Under the bill, a qualified family child care provider is a child care provider that

provides child care services at the taxpayer's primary residence for at least two children (other than the children of such taxpayer) for a significant portion of the tax year,

receives compensation for such child care services, and

Summary by the Congressional Research Service.