Promote Employer-Sponsored Early-Childhood Education

Problem

Logistic challenges to accessing early-childhood education that aligns with their work schedules and locations leads to inconvenience and stress for working parents.

Solution

Policymakers should encourage more employers to sponsor early-childhood education, either individually or through local consortia. They should address redundant, intrusive, and unnecessary dictates regarding facilities and staffing. They can make it easier for employers to offer early-childhood education as a tax-exempt employee benefit. They should increase the share of qualified childcare expenses for which employers may receive a tax credit, increase the maximum allowable credit, or both. Or policymakers could create a partial tax credit for employers offering childcare to lower-earning employees. Policymakers also could support the payment infrastructure that would make such offerings routine and reliable.

Date of Proposal : March 21, 2024

Frederick M. Hess and Michael Q. McShane, Three Principles for Conservative Early-Childhood Policy, AEI’s Conservative Education Reform Network, March 21, 2024, Read more.

Frederick M. Hess, “The Next Conservative Education Agenda,” National Affairs, Spring 2020, Read more.

Frederick M. Hess and Michael Q. McShane, Getting Education Right: A Conservative Vision for Improving Early Childhood, K-12, and College (Teachers College Press, 2024), Read more.