1. Short title This Act may be cited as the Right Start Child Care and Education Act of 2017 . 2. Increase in employer-provided child care credit (a) Increase in creditable percentage of child care expenditures Paragraph (1) of section 45F(a) of the Internal Revenue Code of 1986 is amended by striking 25 percent and inserting 35 percent . (b) Increase in creditable percentage of resource and referral expenditures Paragraph (2) of section 45F(a) of such Code is amended by striking 10 percent and inserting 20 percent . (c) Increase in maximum credit Subsection (b) of section 45F of such Code is amended by striking $150,000 and inserting $225,000 . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 3. Increase in dependent care credit (a) Increase in incomes eligible for full credit Paragraph (2) of section 21(a) of the Internal Revenue Code of 1986 is amended by striking $15,000 and inserting $20,000 . (b) Increase in percentage of expenses allowable Paragraph (2) of section 21(a) of such Code is amended— (1) by striking 35 percent and inserting 50 percent ; and (2) by striking 20 percent and inserting 35 percent . (c) Increase in dollar limit on amount creditable Subsection (c) of section 21 of such Code is amended— (1) by striking $3,000 in paragraph (1) and inserting $6,000