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Income Tax (FamilyBoost) Amendment Bill

In short — Arapono’s summary

This bill increases a payment called FamilyBoost, which helps families pay for early childhood education (like daycare or kindy). From 1 July 2025, families can claim back 40% of their childcare fees instead of 25%, raising the top payment from $975 to $1,560 every three months. More families will also qualify, as the income limit goes up. These changes only affect fees charged from 1 July 2025 onwards.

What this affects

Tap a topic to see how this bill touches it — with the parts of the text it’s based on.

Families with young children in early childhood education will receive a larger quarterly payment to help cover those costs, and more families will be eligible

From the bill

increase the percentage of early childhood education expenses claimable from 25% to 40%, raising the maximum quarterly tax credit payment from $975 to $1,560

increasing the quarterly maximum household income cap from $45,000 to $57,286

Where parties stand on Economy

Progress through Parliament

Introduced
First Reading● Current stage
Select Committee
Second Reading
Committee of the whole House
Third Reading
Royal Assent

Have your say

Submissions open once a bill reaches the select committee stage. In the meantime, you can write to your local MP about it.

Write to your MP
View the official bill on legislation.govt.nz

Bill text sourced from legislation.govt.nz (Parliamentary Counsel Office). Arapono’s summary and breakdown are drafted with AI grounded in that official text and reviewed by an Arapono editor for accuracy and neutrality before publishing. Arapono is non-partisan and takes no position on this bill.