Increases the child and dependent care tax credit

This bill adjusts the maximum dollar amounts for the child and dependent care tax credit for 2025 and 2026 tax years. It sets new caps based on the number of qualifying dependents: for example, $9,000 for five or more dependents in 2025, and $18,000 for five or more in 2026. Taxpayers claiming this credit will see higher potential refunds, as the bill raises the upper limits on the credit amount. The change directly affects families who claim the credit for childcare costs, without altering the credit percentage rate. The bill takes effect immediately upon enactment.