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United States · Bill · S

S. 1125 (99th)

On-Site Day Care Privatization Act

openUnited States· United States Congress· EN

Introduced

14 May 1985

Last action

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Sponsors

Subjects

Discovery layer

Source updated

29 August 2025

Summary

On-Site Day Care Privatization Act - Amends the Internal Revenue Code to allow an income tax credit to employers for the expenses of establishing and operating an on-site dependent care facility. Sets the amount of such credit at 15 percent of the expenses paid by an employer during the first year of operation of such a facility and ten percent of the wages paid to individuals performing dependent care services during the second year of operation of such a facility.

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Documents

1 official file

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Sources

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