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The Bright Beginnings Act proposes an amendment to the Internal Revenue Code to establish a new tax credit called the Child Care Innovation and Access Credit. This credit is designed to support center-based child care providers who invest in innovative practices and accessibility improvements specifically for children with developmental disabilities. Eligible providers can claim a credit of up to $10,000 per year for expenditures that enhance their ability to serve these children. The bill defines innovation as creating flexible and responsive environments that accommodate diverse developmental and sensory needs, and access as the conditions that allow children to fully participate in care settings according to their unique ways of interacting. Developmental disabilities covered include diagnosed cognitive, physical, communicative, social, emotional, or adaptive delays or conditions likely to cause such delays. The credit applies to providers legally operating under state and local laws and serving children under age 14 for less than 24 hours per day. The bill also includes provisions to prevent double benefits and to treat related corporate groups as a single entity for credit limits. This tax credit would be available for expenses incurred from 2027 through 2031. By incentivizing child care providers to improve services for developmentally disabled children, the bill aims to increase access to quality care and promote inclusive environments. However, the credit is limited in amount and duration, and providers must navigate eligibility and compliance requirements to benefit.