A jointly owned or operated facility still qualifies
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70401, Sec. 70401.
Written by .
A jointly owned or operated facility still qualifies
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70401 in the PDF
What the document says
“A facility shall not fail to be treated as a qualified child care facility of the taxpayer merely because such facility is jointly owned or operated by the taxpayer and other persons.”
The section adds a new subparagraph (C) to section 45F(c)(2) of the Internal Revenue Code of 1986 so that a facility does not stop counting as the taxpayer's qualified child care facility just because the taxpayer owns or runs it jointly with others. The Secretary must issue regulations or guidance to carry out the section, including on the intermediate entity and joint facility rules.
What the document actually says
“A facility shall not fail to be treated as a qualified child care facility of the taxpayer merely because such facility is jointly owned or operated by the taxpayer and other persons.”
That sentence, in plain words
A site still counts as the firm's own for one reason alone. That reason is that others share in owning or running it.
What this is about
So several firms may club together. Each may still claim the credit. The Secretary must write rules on how this works.
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
“A jointly owned or operated facility still qualifies,” 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-jointly-owned/ (retrieved October 10, 2026).
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