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.

HR 4330 establishes the Early Childhood Education Trust Fund, using 15% of annual estate tax revenue (with at least 25% directed specifically to child care services). The fund supplements existing child care programs under the Child Care and Development Block Grant Act, allowing states to receive grants for child care supply without certain administrative requirements. It directly affects families using child care services and state lead agencies administering child care programs. The trust fund begins operations on December 31, 2025, and does not change current child care funding levels but adds new dedicated revenue.