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United States · Bill · HR

H.R. 2148 (101st)

To amend the Internal Revenue Code of 1986 to provide a credit against tax for employers who provide on-site day-care facilities for dependents of their employees, and to restrict the credit for dependent care services to taxpayers with adjusted gross incomes of $50,000 or less.

referredUnited States· United States Congress· EN

Introduced

27 April 1989

Last action

27 April 1989 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Lipinski, William O. [D-IL-3], Rep. Collins, Cardiss [D-IL-7], Rep. Chapman, Jim [D-TX-1], Rep. Savage, Gus [D-IL-2], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Frost, Martin [D-TX-24], Rep. Kaptur, Marcy [D-OH-9], Rep. Payne, Donald M. [D-NJ-10], Sen. Johnson, Tim [D-SD], Rep. Mrazek, Robert J. [D-NY-3], Rep. Dwyer, Bernard J. [D-NJ-6], Rep. McDermott, Jim [D-WA-7], Rep. Foglietta, Thomas M. [D-PA-1], Rep. Parker, Mike [R-MS-4], Rep. Towns, Edolphus [D-NY-10], Rep. Ackerman, Gary L. [D-NY-5], Rep. Lewis, John [D-GA-5], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Packard, Ron [R-CA-48], Sen. Inhofe, James M. [R-OK]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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Summary

Amends the Internal Revenue Code to make available to an employer a credit against income tax liability for expenses paid or incurred during the taxable year to acquire, construct, rehabilitate, or expand a qualified on-site day care facility operated by the employer for the care of enrollees, at least 30 percent of whom must be dependents of the employer's employees. Limits the amount of the credit based on the number of enrollees who may be cared for in the facility at one time. Limits use of the personal tax credit for employment-related day care expenses to taxpayers having adjusted gross income of $50,000 or less.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 27 April 1989

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 27 April 1989

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  3. 27 April 1989

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 27 April 1989

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

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Sources

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