United States · Bill · HR
H.R. 4037 (101st)
Child Care Opportunity Act of 1990
Introduced
21 February 1990
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Child Care Opportunity Act of 1990 - Amends the Internal Revenue Code to permit businesses a 33 percent investment tax credit in connection with certain depreciable property used to provide a child care facility for employees' children. Provides an additional deduction for employers for employer-provided child care services. Increases the corporate tax rate to offset costs of such investment credit and additional deduction.
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 21 February 1990
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/house-bill/4037
- Open data entity: https://api.congress.gov/v3/bill/101/hr/4037