United States · Bill · S
S. 978 (105th)
Affordable Child Care Act
Introduced
27 June 1997
Last action
27 June 1997 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Specter, Arlen [R-PA]
Subjects
Taxation
Source updated
21 August 2025
Summary
Affordable Child Care Act - Amends the Internal Revenue Code to allow a tax credit (as part of the general business credit) for employers who provide qualified day care centers for the use of their employees. Requires that the credit be passed on to employees using the centers in the form of reduced costs.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
27 June 1997
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
27 June 1997
Introduced
Sponsor introductory remarks on measure. (CR S6740-6741)
Source: IntroReferral
27 June 1997
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 27 June 1997 · Official file
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 27 June 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 27 June 1997
Introduced in Senate
summary · EN · 27 June 1997
Sponsors
- Sen. Specter, Arlen [R-PA] · R · Sponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/978
- Open data entity: https://api.congress.gov/v3/bill/105/s/978
- us · 105-s-978 · source updated 21 August 2025