United States · Bill · S
S. 1577 (105th)
Caring for Children Act
Introduced
28 January 1998
Last action
22 April 1998 · Committee
Status
Subcommittee on Social Security and Family Policy. Hearings held. With printed Hearing: S.Hrg. 105-950.
Sponsors
Sen. Chafee, John H. [R-RI], Sen. Hatch, Orrin G. [R-UT], Rep. Snowe, Olympia J. [R-ME-2], Rep. Roberts, Pat [R-KS-1], Sen. Specter, Arlen [R-PA], Susan Collins, Sen. Helms, Jesse [R-NC], Rep. Cochran, Thad [R-MS-4]
Subjects
Taxation
Source updated
21 August 2025
Summary
TABLE OF CONTENTS: Title I: Tax Relief to Increase Child Care Affordability Title II: Encouraging Quality Child Care Subtitle A: Dissemination of Information About Quality Child Care Subtitle B: Increased Enforcement of State Health and Safety Standards Subtitle C: Removal of Barriers to Increasing the Supply of Quality Child Care Subtitle D: Quality Child Care Through Federal Facilities and Programs Caring for Children Act - Title I: Tax Relief to Increase Child Care Affordability - Amends the Internal Revenue Code to increase the percentage of dependent care expenses (if the expenses are incurred to enable the taxpayer to be employed (employment-related expenses)) allowed as a credit. Deems a taxpayer who has one or more children under the age of four to have employment-related expenses of specified amounts, notwithstanding provisions limiting expenses to the amount of earned income. (Sec. 102) Mandates a program to promote employer use of dependent care assistance programs. Authorizes appropriations. (Sec. 103) Allows a credit to employers for employer-provided child care expenses, including acquisition, construction, and other property expenses and operating costs. Terminates the credit after a specified date. Title II: Encouraging Quality Child Care - Subtitle A: Dissemination of Information About Quality Child Care - Directs the Secretary of Health and Human Services, directly or through a competitive contract, to collect and disseminate information on health and safety in various child care settings and findings in the field of early childhood learning and development. (Sec. 202) Mandates grants to develop distance learning child care training technology infrastructures and model technology-based training courses for child care providers and child care workers. Authorizes appropriations. Subtitle B: Increased Enforcement of State Health and Safety Standards - Amends the Child Care and Development Block Grant Act of 1990 to require that the State plan for the use of funds under the Act provide the percentage of child care provider inspections required under State law. Mandates changes in State allotments based on State health and safety standards and inspections. Subtitle C: Removal of Barriers to Increasing the Supply of Quality Child Care - Authorizes appropriations to carry out the Child Care and Development Block Grant Act of 1990. (Sec. 222) Establishes a grant program, based on State populations, to assist States in providing funds to encourage the establishment and operation of employer operated child care programs. Authorizes appropriations. Terminates the program on a specified date. (Sec. 223) Mandates a report by the Comptroller General to the Congress on whether, and if so the extent to which, concerns regarding legal liability inhibit the availability and affordability of child care. Subtitle D: Quality Child Care Through Federal Facilities and Programs - Mandates regulations requiring child care centers in executive, legislative, or judicial facilities to comply with State and local licensing requirements. Provides for enforcement.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
28 January 1998
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
28 January 1998
Introduced
Sponsor introductory remarks on measure. (CR S115-116)
Source: IntroReferral
28 January 1998
Introduced
Introduced in Senate
Source: IntroReferral
22 April 1998
Committee
Subcommittee on Social Security and Family Policy. Hearings held. With printed Hearing: S.Hrg. 105-950.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 28 January 1998 · Official file
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 28 January 1998
Introduced in Senate (PDF)
Introduced in Senate · EN · 28 January 1998
Introduced in Senate
summary · EN · 28 January 1998
Sponsors
- Sen. Chafee, John H. [R-RI] · R · Sponsor
- Sen. Hatch, Orrin G. [R-UT] · R · Sponsor
- Rep. Snowe, Olympia J. [R-ME-2] · R · Sponsor
- Rep. Roberts, Pat [R-KS-1] · R · Sponsor
- Sen. Specter, Arlen [R-PA] · R · Sponsor
- Susan Collins · R · Sponsor
- Sen. Helms, Jesse [R-NC] · R · Cosponsor
- Rep. Cochran, Thad [R-MS-4] · R · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Caring for Children Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/1577
- Open data entity: https://api.congress.gov/v3/bill/105/s/1577
- us · 105-s-1577 · source updated 21 August 2025