Right Start Child Care and Education Act of 2026

The Right Start Child Care and Education Act of 2026 creates a new federal tax credit to support individuals working in licensed child care facilities. This credit provides up to $4,500 annually for workers with a bachelor's degree in early childhood education or related fields, $3,000 for those with an associate's degree, and $1,500 for other eligible providers. To qualify, workers must perform at least 1,200 hours of child care services per year at a licensed facility that is not primarily their home, and the bill limits the credit to a maximum of three consecutive years per individual. The legislation applies to tax years beginning after December 31, 2026.