Child Care Act of 1988

Summary

Child Care Act of 1988 - Amends title XX (Grants to States for Services) of the Social Security Act to increase Federal funding under such title. Directs the Secretary of Health and Human Services to reserve a specified amount in each fiscal year for the provision of child day care services. Prohibits States from reducing their title XX child day care expenditures on account of such reserved amounts. Establishes the National Commission on Child Care which shall be responsible for developing a national repository of information regarding the need for, availability of, and standards applicable to child care services. Requires that such information be made available to governments and nonprofit organizations concerned with the provision of child care services. Directs the Commission to investigate and report to the Congress, within one year of this Act's enactment, on issues and problems relating to the provision of child care services. Terminates the Commission within 90 days of the submittal of such report. Authorizes appropriations for such Commission. Amends the Internal Revenue Code to provide employers with a tax credit equal to 25 percent of their expenses in acquiring, constructing, maintaining, or operating a child care facility near their business premises during the taxable year. Prohibits such credit from exceeding $50,000 per year.

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1 official file

• Introduced in Senate

  summary · EN · 17 May 1988

  Open at official source

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