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HR 2148 101th Congress House Taxation Corporation taxes Day care Income tax Tax credits

To amend the Internal Revenue Code of 1986 to provide a credit against tax for employers who provide on-site day-care facilities for dependents of their employees, and to restrict the credit for…

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To amend the Internal Revenue Code of 1986 to provide a credit against tax for employers who provide on-site day-care facilities for dependents of their employees, and to restrict the credit for dependent care services to taxpayers with adjusted gross incomes of $50,000 or less.

Introduced: April 27, 1989 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 27, 1989
Referred to the House Committee on Ways and Means.
Apr 27, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make available to an employer a credit against income tax liability for expenses paid or incurred during the taxable year to acquire, construct, rehabilitate, or expand a qualified on-site day care facility operated by the employer for the care of enrollees, at least 30 percent of whom must be dependents of the employer's employees. Limits the amount of the credit based on the number of enrollees who may be cared for in the facility at one time.

Limits use of the personal tax credit for employment-related day care expenses to taxpayers having adjusted gross income of $50,000 or less.

What's happening now April 27, 1989

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Apr 27, 1989
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APA
U.S. Congress. (2026). H.R. 2148: To amend the Internal Revenue Code of 1986 to provide a credit against tax for employers who provide on-site day-care facilities for dependents of their employees, and to restrict the credit for dependent care services to taxpayers with adjusted gross incomes of $50,000 or less.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-2148/
MLA
"H.R. 2148: To amend the Internal Revenue Code of 1986 to provide a credit against tax for employers who provide on-site day-care facilities for dependents of their employees, and to restrict the credit for dependent care services to taxpayers with adjusted gross incomes of $50,000 or less.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-2148/.
Bluebook (legal)
H.R. 2148, 101st Cong. (2026), https://openamerica.io/bill/101-HR-2148/.
Markdown link
[H.R. 2148: To amend the Internal Revenue Code of 1986 to provide a credit against tax for employers who provide on-site day-care facilities for dependents of their employees, and to restrict the credit for dependent care services to taxpayers with adjusted gross incomes of $50,000 or less.](https://openamerica.io/bill/101-HR-2148/)
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