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.
About This Bill
Committee
Latest Action · July 10, 2025
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.
H.R. 4330 creates a new Early Childhood Education Trust Fund that would be financed by redirecting 15 percent of federal estate tax revenue toward child care services. The bill requires that at least 25 percent of these funds support child care supply grants distributed by the Department of Health and Human Services to state agencies that administer child care programs. The legislation also reduces the estate tax exemption threshold from $15 million to $7 million per person, effective January 1, 2026, which would increase the number of estates subject to estate taxes and generate more revenue for the trust fund. The bill takes effect on December 31, 2025, and would primarily affect wealthy families with large estates while providing additional federal funding for child care services that benefit working families with young children.
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