Representative J. Luis Correa introduces H.R. 10815: Bright Beginnings Act

We have received text from H.R. 10815: Bright Beginnings Act. This bill was received on 2026-10-15, and currently has 5 cosponsors.

Here is a short summary of the bill:

This bill would create a new federal tax credit for certain child care providers that spend money to make their facilities and services more accessible to children with developmental disabilities.

What the credit would do

• It would add a new tax credit to the Internal Revenue Code for eligible child care providers .
• The credit would equal up to $10,000 per taxable year for eligible expenditures .
• The credit would be part of the general business credit, meaning providers could use it against federal business taxes.
• The bill also allows the credit to be taken as an elective payment in some cases, which can allow eligible providers to receive the value of the credit even if they do not have enough tax liability to use it normally.

Who would qualify

The bill defines an eligible child care provider as a center-based child care provider that:

• charges for its services,
• operates for less than 24 hours a day ,
• serves children who are under age 14 , and
• is legally operating under state law and meeting applicable state and local requirements.

What expenses would count

The credit would apply to money spent to “advance innovation and access” for children with developmental disabilities receiving child care services. The bill defines these terms broadly:

• Innovation includes designing and using flexible environments, tools, and practices that reflect different developmental, sensory, and learning needs and reduce barriers.
• Access refers to physical, sensory, communication, social, and structural conditions that help a child participate in the environment in a way that works for them.
• Developmental disability includes diagnosed developmental delays in areas such as cognitive, physical, communication, social, emotional, or adaptive development, as well as conditions likely to cause such delays.

Other rules

• Businesses in the same controlled corporate group or under common control would generally be treated as one taxpayer for purposes of the credit.
• A provider could not also claim another deduction or credit for the same expenses used to calculate this new credit.
• The Treasury Department would be allowed to issue regulations or guidance to carry out the law.

Timing

• The credit would apply to amounts paid or incurred after December 31, 2026 .
• The credit would expire for amounts paid or incurred after December 31, 2031 .

Relevant Companies

None found

Representative J. Luis Correa Bill Proposals

Here are some bills which have recently been proposed by Representative J. Luis Correa:

• H.R.10815: Bright Beginnings Act
• H.R.10798: Silicosis Prevention and Treatment Act
• H.R.10724: To amend title 11, United States Code, to clarify the rules for the exceptions to the discharge of the debt of an individual debtor, and for other purposes.
• H.R.10655: VA Medicinal Cannabis Research Act of 2026
• H.R.10048: Truth in Labeling Act of 2026
• H.R.9845: Public Safety Officers’ Benefits Enhancement Act of 2026

You can track bills proposed by Representative J. Luis Correa on Investivoq's politician page for Correa.

Representative J. Luis Correa Net Worth

Investivoq estimates that Representative J. Luis Correa is worth $6.5M, as of October 16th, 2026. This is the 146th highest net worth in Congress, per our live estimates.

Correa has approximately $0 invested in publicly traded assets which Investivoq is able to track live.

You can track Representative J. Luis Correa's net worth on Investivoq's politician page for Correa.

2026 California's 46th Congressional District Election

There has been approximately $1,821,715 of spending in California's 46th congressional district elections over the last two years, per our estimates.

Approximately $107,402 of this has been from outside spending by PACs and Super PACs.

The rating for this race is currently "Solid D".

You can track this election on our matchup page for the 2026 California's 46th congressional district election.

This article is not financial advice. See Investivoq's disclaimers for more information.