,,ii  #aaith ,,congress  #b;d ,session  
,s4 #diah  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #bd1     
#bjbf,mrs4 ,shaheen 7for herself1 ,mr4  
,king1 and ,ms4 ,klobuchar7 introduced  
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to amend the      
,internal ,revenue ,code of #aihf to    
provide incentives for students to earn 
child care-related degrees and to work  
in child care facilities4  #a4 ,short   
title ,this ,act may be cited as the    
,right ,start ,child ,care and          
,education ,act of #bjbf4  #b4 #c-year  
credit for individuals holding child    
care-related degrees who work in        
licensed child care facilities  7a7 ,in 
general ,subpart ,c of part ,,iv of     
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after section      
#cf;,b the following new section3       
#cf;,c4 ,right start child care and     
education credit  7a7 ,in general ,in   

the case of an individual who is an     
eligible child care provider for the    
taxable year1 there shall be allowed as 
a credit against the tax imposed by this
 chapter for the taxable year the amount
 of-- 7#a7 #d1ejj1 in the case of an    
eligible child care provider with a     
bachelor's degree described in          
subsection 7c77#a77;,a77i71  7#b7       
#c1jjj1 in the case of an eligible child
 care provider with an associate's      
degree described in such subsection1 and
  7#c7 #a1ejj1 in any other case4  7b7  
#c-,year credit  7#a7 ,in general ,the  
credit allowable by subsection 7a7 for  
any taxable year to an individual shall 
be allowed for such year only if the    
individual elects the application of    
this section for such year4  7#b7       
,election  ,an election to have this    
section apply may not be made by an     
individual for any taxable year if such 
an election by such individual is in    
effect for any #c prior taxable years4  
7c7 ,eligible child care provider ,for  

purposes of this section-- 7#a7 ,in     
general ,the term eligible child care   
provider means1 for any taxable year1   
any individual if-- 7,a7 as of the close
 of such taxable year1 such individual--
 7i7 holds-- 7,i7 a bachelor's degree1  
or  7,,ii7 an associate's degree1  in   
early childhood education1 child care1  
or a related degree1 and such degree was
 awarded by an eligible educational     
institution 7as defined in section      
#be;,a7f77#b771 or  7ii7 holds an active
 ,child ,development ,associate         
credential issued by the ,council for   
,professional ,recognition1 and  7,b7   
during such taxable year1 such          
individual performs at least #a1bjj     
hours of child care services at a       
facility if-- 7i7 the principal use of  
the facility is to provide child care   
services1  7ii7 no more than #be percent
 of the children receiving child care   
services at the facility are children   
7as defined in section #aeb7;f77 of the 
individual or such individual's spouse1 

and  7iii7 the facility meets the       
requirements of all applicable laws and 
regulations of the ,state or local      
government in which it is located1      
including the licensing of the facility 
as a child care facility4  ,subparagraph
 7,b77i7 shall not apply to a facility  
which is the principal residence 7within
 the meaning of section #aba7 of the    
operator of the facility4  7#b7 ,child  
care services ,the term child care      
services means child care and early     
childhood education4  4  7b7 ,conforming
 amendments  7#a7 ,section              
#fbaa7;b77#d77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
inserting 1 #cf;,c after #cf;,b4  7#b7  
,paragraph 7#b7 of section #acbd7;b7 of 
title #ca1 ,united ,states ,code1 is    
amended by inserting 1 #cf;,c after     
#cf;,b4  7c7 ,clerical amendment ,the   
table of sections for subpart ,c of part
 ,,iv of subchapter ,a of chapter #a of 
the ,internal ,revenue ,code of #aihf is
 amended by inserting after the item    

relating to section #cf;,b the following
 new item3  ,sec4 #cf;,c4 ,right start  
child care and education credit4  4  7d7
 ,effective date ,the amendments made by
 this section shall apply to taxable    
years beginning after ,december #ca1    
#bjbf4