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Early Education Savings Program Act
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.
Summary
This bill amends the Internal Revenue Code to allow certain child care expenses to be paid from Section 529 education savings plans. Under current law, Section 529 plans can only be used for qualified higher education expenses. This bill expands the definition to include expenses for qualified child care services for children under age 5. Qualified child care providers must be licensed, regulated, or registered under state law and cannot be related to all children they serve. The change applies to expenses paid or incurred after the bill's enactment.
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)
1 cosponsor
- Rep. Hinson, Ashley [R-IA-2] (R-IA)
Actions (2)
- Nov 21, 2025 Referred to the House Committee on Ways and Means. · house
- Nov 21, 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
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. <all>
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