The Tax Cuts and Jobs Act (TCJA) overwhelmingly benefits the wealthy at the expense of women, people of color, and families with low- and moderate-incomes. It also limits revenues that could be used to invest in women and families, including child care. The upcoming debate about expiring TCJA provisions will provide an opportunity for child care advocates to push for a more progressive, equitable tax code that can better support children, families, and early educators. This fact sheet outlines what child care advocates need to know.