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To amend the Internal Revenue Code of 1986 to establish the Early Childhood Education Trust Fund consisting of amounts paid for the estate tax and made available to fund child care services, and for other purposes.
To amend the Internal Revenue Code of 1986 to establish the Early Childhood Education Trust Fund consisting of amounts paid for the estate tax and made available to fund child care services, and for other purposes.
Summary
This bill establishes a new Early Childhood Education Trust Fund in the Treasury funded by 15 percent of annual federal estate tax revenues, with a minimum of 25 percent of those funds designated for specific early childhood purposes. The bill authorizes the Secretary of Health and Human Services to distribute child care supply grants to states and lead agencies to expand child care services, operating as a supplement to existing Child Care and Development Block Grant funding. The bill also reduces the federal estate and gift tax exemption from $15 million to $7 million per person, effective for estates and gifts after December 31, 2025, which would increase estate tax liability for higher-value estates and generate additional revenue to support the trust fund. The Early Childhood Education Trust Fund provisions take effect on December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Jacobs, Sara [D-CA-51] (D-CA)
Money behind the sponsor
Top reported contributors to Sara Jacobs’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Sara Jacobs → · Outside spending →
Actions (2)
- Jul 10, 2025 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · house
- Jul 10, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
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Full text
IN THE HOUSE OF REPRESENTATIVES
July 10, 2025
Ms. Jacobs introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to establish the Early Childhood Education Trust Fund consisting of amounts paid for the estate tax and made available to fund child care services, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. EARLY CHILDHOOD EDUCATION TRUST FUND.
(a) In General.—Subchapter A of Chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
“SEC. 9512. EARLY CHILDHOOD EDUCATION TRUST FUND.
“(a) Creation of Trust Fund.—There is hereby established in the Treasury of the United States a trust fund to be known as the Early Childhood Education Trust Fund, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
“(b) Transfer to Trust Fund of Amounts Equivalent to Certain Taxes.—There are hereby appropriated to the Early Childhood Education Trust Fund 15 percent of the amount equivalent to the taxes received in the Treasury under section 2001 in each calendar year, of which not less than 25 percent shall be made available to carry out subsection
(e).
“(c) Expenditures From Trust Fund.—Amounts in the Early Childhood Education Trust Fund shall be available to carry out subsection (e).
“(d) Supplemental Appropriation.—Amounts made available under this section are authorized in addition to any other amounts authorized to carry out the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858m).
“(e) Grants.—From the amounts made available under subsection (c) and under the authority of section 658O of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858m), the Secretary of Health and Human Services shall award to each lead agency a child care supply grant, without regard to the requirements in subparagraphs (C) and (E) of section 658E(c)(3), and in section 658G, of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858c(c)(3), 9858e). Such grant shall be allotted in accordance with section 658O of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858m).”.
(b) Clerical Amendment.—The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item:
“Sec. 9512. Early Childhood Education Trust Fund.”.
(c) Effective Date.—The amendments made by this section shall take effect on December 31, 2025.
SEC. 2. DEINCREASE IN ESTATE AND GIFT TAX EXEMPTION.
(a) In General.—Section 2010(c)(3) of the Internal Revenue Code of 1986 is amended—
(1) in subparagraph (A), by striking “$15,000,000” and inserting “$7,000,000”, and
(2) in subparagraph (B)—
(A) by striking “2011” and inserting “2026”, and
(B) in clause (ii), by striking “2010” and inserting “2025”.
(b) Effective Date.—The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2025. <all>
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