H.R. 6272

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6272 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 6272

To amend the Internal Revenue Code of 1986 to allow certain child care 
expenses as qualified expenses for purpose of section 529 of such Code.

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IN THE HOUSE OF REPRESENTATIVES

November 21, 2025

Ms. McDonald Rivet (for herself and Mrs. Hinson) introduced the 
following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to allow certain child care 
expenses as qualified expenses for purpose of section 529 of such Code.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Early Education Savings Program 
Act''.

SEC. 2. CHILD CARE EXPENSES ALLOWED AS QUALIFIED HIGHER EDUCATION 
EXPENSES FOR PURPOSES OF SECTION 529.

(a) In General.--Section 529(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
``(10) Treatment of certain expenses associated with child 
care.--
``(A) In general.--Any reference in this subsection 
to the term `qualified higher education expense' shall 
include a reference to amounts paid for qualified child 
care of a designated beneficiary while such beneficiary 
is under 5 years of age.
``(B) Qualified child care.--For purposes of 
subparagraph (A), the term `qualified child care' means 
child care provided by a center-based child care 
provider, a family child care provider, or another 
provider of child care services for compensation and on 
a regular basis that--
``(i) is not an individual who is related 
to all children for whom child care services 
are provided, and
``(ii) is licensed, regulated, or 
registered under State law.''.
(b) Effective Date.--The amendment made by this section shall apply 
to expenses paid or incurred after the date of the enactment of this 
Act.
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