Through a refundable tax credit, Adam’s plan would cap childcare copayments for families at no more than 5-10% of a family’s income and encourage states to waive copayments for families at or below 150% of the federal poverty level.
Provide universal childcare and universal pre-K by capping family childcare copayments through a refundable tax credit.
Occurrences
Provide Universal Childcare, Including Universal Pre-K
Evidence
Campaign pledge: through a refundable tax credit, Schiff's plan would cap family childcare copayments at 5-10% of income and provide universal childcare including universal pre-K.
Congress.gov lists S.2295 as introduced July 15, 2025, referred to Senate HELP, status Introduced, with Sen. Adam B. Schiff as a cosponsor on September 2, 2025.
S.2295 would create a birth-through-five child care and early learning program, cap family copayments on a sliding scale up to 7% of income, and establish Title III universal preschool.
Congress.gov records H.R.1 as Public Law 119-21 and includes sections enhancing employer-provided child care credit, dependent care assistance, and the child and dependent care tax credit.
IRS Form 2441 instructions limit the credit by tax liability: if the worksheet result is zero or less, taxpayers cannot take the credit.
Assessments
The promised outcome was not enacted: there is no universal childcare or universal pre-K program, and no refundable tax-credit structure capping family childcare copayments at the promised level. The enacted H.R.1 provisions made narrower child-care-related tax changes, but they do not satisfy the core universal childcare/pre-K promise. Schiff did make a serious same-term legislative effort by cosponsoring S.2295, the Child Care for Working Families Act, which closely tracks the promised capped copayment and universal preschool framework, but it remained introduced/referred rather than enacted.