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United States · Bill · S

S. 978 (105th)

Affordable Child Care Act

referredUnited States· United States Congress· EN

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

Taxation

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

  1. 27 June 1997

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 27 June 1997

    Introduced

    Sponsor introductory remarks on measure. (CR S6740-6741)

    Source: IntroReferral

  3. 27 June 1997

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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