1. Short title This Act may be cited as the Expanding Child Care Access Act of 2024 . 2. Licensed family child care credit (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36C the following new section: 36D. Licensed family child care credit (a) In general In the case of a qualified taxpayer, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to so much of the qualified child care startup expenses of the taxpayer for such taxable year or for the preceding taxable year as do not exceed $5,000. (b) Qualified taxpayer For purposes of this section, the term qualified taxpayer means, with respect to a taxable year, a taxpayer that operates a qualified family child care provider. (c) Qualified family child care provider For purposes of this section, the term qualified family child care provider means a family child care provider that, with respect to a taxable year— (1) provides child care services for compensation that, as of the last day of such taxable year, is licensed or registered under State law and satisfies State and local requirements applicable to the child care services it provides, (2) primarily provides child care at the taxpayer’s primary residence, and (3) provided child care services to not less than 2 children (excluding children of such taxpayer) for a significant portion of such taxable year. (d) Qualified child care startup expenses For purposes of this section, the term qualified child care startup expenses means amounts paid or incurred for any of the following in order to establish and operate a qualified family child care provider: (1) Child care licensing fees. (2) Child care supplies including diapers, food, toys, and learning materials. (3) Liability insurance. (4) Fencing and installation of such fencing. (5) Outdoor playground equipment and installation of such equipment. (6) Furniture necessary to provide child care. (7) Salary of an