This bill establishes a new tax credit within the Internal Revenue Code to encourage individuals to pursue child care-related education and work in licensed facilities. The credit aims to bolster the child care workforce by providing financial incentives to those with relevant degrees or credentials. To qualify, an individual must hold a bachelor's or associate's degree in early childhood education or a related field, or an active Child Development Associate credential. Furthermore, eligible individuals must perform at least 1,200 hours of child care services annually in a licensed facility that primarily provides child care and meets state or local regulations. The credit amount varies based on the highest qualification, offering $4,500 for a bachelor's degree , $3,000 for an associate's degree , and $1,500 for a Child Development Associate credential . This credit can be claimed for a maximum of three taxable years, applying to years beginning after December 31, 2026.