II 115th CONGRESS 1st Session S. 25 IN THE SENATE OF THE UNITED STATES January 4, 2017 Mrs. Shaheen (for herself, Mrs. Gillibrand , and Mr. Schatz ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to increase the credit for employers establishing workplace child care facilities, to increase the child care credit to encourage greater use of quality child care services, to provide incentives for students to earn child care-related degrees and to work in child care facilities, and to increase the exclusion for employer-provided dependent care assistance.