Family Choices in Child Care Act of 1989

Summary

Family Choices in Child Care Act of 1989 - Title I: Tax Credit for Families with Young Children - Amends the Internal Revenue Code to allow a tax credit for every child under six in low and moderate-income families. Provides a phaseout of the dependent care tax credit for taxpayers whose adjusted gross incomes exceed $50,000. Makes such tax credit applicable only to the care of individuals who are handicapped. Reduces the tax exclusion for dependent care assistance, except as it applies to the handicapped. Title II: Incentives for Employer-Provided Child Care Benefits - Subtitle A: Credit for Employer Expenditures for Certain Dependent Care Assistance Programs - Allows a tax credit for employers who pay or incur qualified dependent care assistance program expenditures. Subtitle B: Presidential Awards for Outstanding Child Care Projects - Authorizes the President to make presidential awards to individuals and organizations in the private sector for outstanding child care projects. Subtitle C: Study of Barriers to Liability Insurance for Employer-Provided Child Care - Requires the Secretary of Labor to report to the appropriate congressional committees on a study concerning market barriers that might prevent access to liability insurance for child care at or near employee worksites. Title III: Clearinghouse on Child Care Services - Directs the Secretary of Health and Human Services to establish in the Department of Health and Human Services a clearinghouse on child care services.

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2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 16 May 1989

  Open at official source

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