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United States · Bill · S

S. 601 (101st)

Working Family Child Care Assistance Act of 1989

openUnited States· United States Congress· EN

Introduced

15 March 1989

Last action

12 June 1989 · Committee

Status

Committee on Finance. Hearings held.

Sponsors

Sen. Dole, Robert J. [R-KS], Sen. Hatch, Orrin G. [R-UT], Sen. Domenici, Pete V. [R-NM], Sen. Wilson, Pete [R-CA], Sen. Simpson, Alan K. [R-WY], Sen. Boschwitz, Rudy [R-MN], Sen. Burns, Conrad R. [R-MT], Rep. Cochran, Thad [R-MS-4], Rep. Cohen, William S. [R-ME-2], Sen. D'Amato, Alfonse [R-NY], Sen. Danforth, John C. [R-MO], Sen. Gorton, Slade [R-WA], Sen. McCain, John [R-AZ], Sen. Murkowski, Frank H. [R-AK], Sen. Rudman, Warren [R-NH], Sen. Stevens, Ted [R-AK], Rep. Symms, Steven D. [R-ID-1], Sen. Thurmond, Strom [R-SC], Sen. Warner, John [R-VA], Rep. Lott, Trent [R-MS-5], Sen. Wallop, Malcolm [R-WY], Sen. Hatfield, Mark O. [R-OR], Sen. Coats, Daniel [R-IN], Sen. Lugar, Richard G. [R-IN], Mitch McConnell, Rep. Armstrong, William L. [R-CO-5], Sen. Humphrey, Gordon J. [R-NH], Rep. Kasten, Robert W., Jr. [R-WI-9]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Summary

Working Family Child Care Assistance Act of 1989 - Amends the Internal Revenue Code to allow a taxpayer a refundable income tax credit of 14 percent of up to $7,143 of earned income (maximum credit of $1,000 per child) for each dependent under age four. Decreases the credit amount for taxpayers with adjusted gross income over $8,000. Indexes amounts related to the credit. Makes this credit and the employment-related dependent care credit mutually exclusive. Authorizes employers to make advance payments of credit amounts in accordance with regulations to be prescribed by the Secretary of the Treasury.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 15 March 1989

    Introduced

    Introduced in the Senate and read twice and held at the desk by unanimous consent. Until the close of business March 16, 1989.

    Source: Floor

  2. 15 March 1989

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 16 March 1989

    Introduced

    Referred to the Committee on Finance.

    Source: IntroReferral

  4. 18 April 1989

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

  5. 19 April 1989

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

  6. 12 June 1989

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Sponsors

Related records

Sources

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