H.R. 8004 — Expanding Child Care Access Act of 2024

This bill allows qualified family child care providers a refundable tax credit for up to $5,000 of their qualified child care startup expenses. The bill defines qualified family child care provider as a family child care provider that (1) provides child care services for compensation and is licensed or registered under state law and satisfies state and local requirements for providing child care; (2) primarily provides child care at its primary residence; and (3) has provided child care services to not less than two children for a significant portion of a taxable year.  The bill defines qualified child care startup expenses as amounts paid to establish and operate a qualified family child c...