He will support creating a refundable payroll tax credit of up to $5,000 per year for wages paid by certain child care providers.

Neal’s measure also creates a new refundable payroll tax credit, of up to $5,000 per year, for wages paid by certain child care providers.

Neal's measure would create a refundable payroll tax credit of up to $5,000 per year tied to child care provider wages.

Key House Democrat unveils economic plan to support families | Congressman Richard Neal
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Congress.gov records H.R.1 as becoming Public Law No. 119-21 on July 4, 2025. Its child and dependent tax provisions increased the employer-provided child care credit, made part of the adoption credit refundable, increased dependent care assistance exclusions, and increased the nonrefundable child and dependent care credit.

The major enacted 2025 family tax law contained related child care tax changes, but not a refundable payroll tax credit of up to $5,000 per year for wages paid by child care providers.

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H.R.1 - 119th Congress: Public Law 119-21
secondary · model gpt-5.5 · confidence 84%

The House Clerk records Roll Call 190 on July 3, 2025, on the motion to concur in the Senate amendment to H.R.1. The motion passed 218-214. Richard Neal, Democrat of Massachusetts, is listed as voting No.

Neal did not support final House passage of the 2025 law that enacted related, but not matching, child care tax provisions.

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Roll Call 190 | Bill Number: H.R. 1
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Congress.gov shows H.R.5376 passed the House as the Build Back Better Act in 2021, later passed the Senate with an amendment, and became Public Law No. 117-169 on August 16, 2022. The enacted public-law summary is the Inflation Reduction Act, focused on tax, climate, health, agriculture, housing, and other provisions, not a child care provider payroll credit.

Neal backed a broad House-passed Democratic package, but the final enacted law did not create the promised refundable payroll tax credit for child care provider wages.

never unknown A for effort

H.R.5376 - 117th Congress: Inflation Reduction Act
secondary · model gpt-5.5 · confidence 78%

The House Clerk records Roll Call 385 on November 19, 2021, on passage of H.R.5376, the Build Back Better Act. The bill passed 220-213, and Richard Neal, Democrat of Massachusetts, is listed as voting Yea.

This is concrete legislative support for a broad child care and family-policy package, but the package did not ultimately enact the specific refundable payroll tax credit promised.

never unknown A for effort

Office of the Clerk: Roll Call 385, H.R.5376 Build Back Better Act
secondary · model gpt-5.5 · confidence 78%