To amend the Internal Revenue Code of 1986 to establish the Early Childhood Education Trust Fund consisting of amounts paid for the estate tax and made available to fund child care services, and for other purposes.

This bill would set up a new Early Childhood Education Trust Fund. The money for the fund would come from estate tax payments, and it would be used to help pay for child care services, according to the bill text.

Key points:

• What changes: Creates a trust fund in the tax code that directs estate tax dollars to child care services.
• Who is affected: Families who need child care and child care providers could see more funding support; estates continue to pay estate taxes, which feed the fund.
• Purpose: Increase stable funding for early childhood and child care programs.