Child care centers could claim tax credits for disability access

Eligible child care centers could claim a tax credit equal to qualifying costs, up to $10,000 per tax year. Centers must charge for care, serve children under 14 for fewer than 24 hours daily, and operate legally under state and local rules. Costs must support accessible spaces, tools, or practices for children in care with diagnosed developmental delays or diagnosed conditions likely to cause them. Centers under common control would share the $10,000 limit. Costs counted toward this credit could not also qualify for another tax deduction or credit. Eligible costs must be paid or incurred after December 31, 2026, and on or before December 31, 2031.