119th Congress · introduced in the House · Apr 10, 2025
PACE Act
Official title from Congress.gov
Latest action (Apr 10, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Apr 10, 2025)
Promoting Affordable Childcare for Everyone Act or the PACE Act
This bill increases and makes refundable the tax credit for qualified child and dependent care expenses. The bill also increases the exclusion from gross income for employer-provided child and dependent care benefits.
Under current law, a nonrefundable tax credit is allowed for up to 35% (maximum tax credit percentage) of qualified child and dependent care expenses incurred by an individual to work or look for work, up to a maximum amount. The percentage of such expenses allowed as a tax credit may be reduced, but not below 20% (minimum tax credit percentage), based on an individual’s adjusted gross income.
The bill generally increases the tax credit for qualified child and dependent care expenses by
• increasing the maximum tax credit percentage to 50%,
• increasing the minimum tax credit percentage to 35%, and
Show the full summary (3 more paragraphs)Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
3 citations.
THE EARLY CARE AND EDUCATION CONSORTIUM · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 18, 2025 · issue area: Taxation/Internal Revenue Code
$80,000
Paid to lobbying firm
…endent Care Tax Credit Dependent Care FSA Professional development and wages for teachers The Child Care Availability and Affordability Act: H.R.1827 PACE Act: H.R.2900 The Child and Dependent Care Tax Credit Enhancement Act: S.1421 Child Care for American Families Act: H.R.3155 To amend the Internal Revenue Code of 1986 to en…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
KINDERCARE EDUCATION, LLC · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 18, 2025 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…Care Tax Credit Dependent Care FSA Professional development and wages for teachers The Child Care Availability and Affordability Act: S.847/ H.R.1827 PACE Act: H.R.2900 Child and Dependent Care Tax Credit Enhancement Act: S.1421 Child Care for American Families Act: H.R.3155
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
THE EARLY CARE AND EDUCATION CONSORTIUM · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 18, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
…endent Care Tax Credit Dependent Care FSA Professional development and wages for teachers The Child Care Availability and Affordability Act: H.R.1827 PACE Act: H.R.2900 The Child and Dependent Care Tax Credit Enhancement Act: S.1421 To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing