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United States · Bill · HR

H.R. 4488 (100th)

Child Care Tax Credit Reform Act of 1988

referredUnited States· United States Congress· EN

Introduced

28 April 1988

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

28 August 2025

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Summary

Child Care Tax Credit Reform Act of 1988 - Amends the Internal Revenue Code to increase from $2,400 to $3,600 (from $4,800 to $5,400 in the case of two or more qualifying dependents) the amount of employment-related expenses subject to the dependent care income tax credit. Denies the credit to taxpayers having adjusted gross income of $50,000 or more. Removes the 20 percent minimum credit percentage, thus subjecting taxpayers having income above $30,000 to an incremental decrease in the applicable credit percentage.

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1 official file

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