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.
USA119th CongressHR-4330| House
| Updated: 7/10/2025
Sara Jacobs
Democratic Representative
California
Ways and Means Committee, Education and Workforce Committee
- Introduced
- In Committee
- On Floor
- Passed Chamber
- Enacted
This bill establishes the Early Childhood Education Trust Fund within the U.S. Treasury, effective December 31, 2025. The fund will receive 15 percent of the annual estate tax revenues collected under section 2001 of the Internal Revenue Code. These dedicated funds are specifically appropriated to support child care services, supplementing existing authorizations for the Child Care and Development Block Grant Act. Amounts from the Trust Fund will be used by the Secretary of Health and Human Services to award child care supply grants to lead agencies. These grants will operate under the authority of the Child Care and Development Block Grant Act of 1990, with certain requirements waived to streamline their implementation. To help finance this initiative, the bill also significantly decreases the estate tax exemption from $15 million to $7 million, applying to estates and gifts made after December 31, 2025.
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Timeline
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Taxation
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.
USA119th CongressHR-4330| House
| Updated: 7/10/2025
This bill establishes the Early Childhood Education Trust Fund within the U.S. Treasury, effective December 31, 2025. The fund will receive 15 percent of the annual estate tax revenues collected under section 2001 of the Internal Revenue Code. These dedicated funds are specifically appropriated to support child care services, supplementing existing authorizations for the Child Care and Development Block Grant Act. Amounts from the Trust Fund will be used by the Secretary of Health and Human Services to award child care supply grants to lead agencies. These grants will operate under the authority of the Child Care and Development Block Grant Act of 1990, with certain requirements waived to streamline their implementation. To help finance this initiative, the bill also significantly decreases the estate tax exemption from $15 million to $7 million, applying to estates and gifts made after December 31, 2025.
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Timeline
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sara Jacobs
Democratic Representative
California
Ways and Means Committee, Education and Workforce Committee
Taxation
- Introduced
- In Committee
- On Floor
- Passed Chamber
- Enacted