“is amended by inserting ", or under a contract with an intermediate entity that contracts with one or more qualified child care facilities to provide such child care services" before the period at the end.”
The section inserts words into section 45F(c)(1)(A)(iii) of the Internal Revenue Code of 1986 so that child care services provided under a contract with an intermediate entity that itself contracts with one or more qualified child care facilities count.
What the document actually says
“is amended by inserting ", or under a contract with an intermediate entity that contracts with one or more qualified child care facilities to provide such child care services" before the period at the end.”
That sentence, in plain words
New words are added at the end of a rule. They cover a deal with a go-between. That go-between must contract with real care sites.
What this is about
Before this the deal had to be direct. Now a middle firm may sit in between. The care must still come from a qualified site.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70401, 139 Stat. 212 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Care bought through an intermediate entity now counts,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70401, Sec. 70401. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70401-intermediaries/ (retrieved August 26, 2026).
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