Skip to main content
H.R. 2350 101st Congress House

Family Choices in Child Care Act of 1989

Official title: To amend the Internal Revenue Code of 1986 to provide a refundable child care credit to parents for dependents under age 6, including parents who choose to rem… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide a refundable child care credit to parents for dependents under age 6, including parents who choose to remain at home with their children, and to provide tax incentives for employer-provided child care assistance; to authorize the President to make awards for the implementation of model child care projects; to provide for a study on barriers to the accessibility of liability insurance for employer-provided child care; and to estalbish a clearinghouse on child care services.

Introduced: May 16, 1989 See on congress.gov
Families Awards, medals, prizesCongressional reporting requirementsDay careDisabled
More subjectsShow fewer subjects
Employee benefit plansIncome taxInformation servicesLiability insuranceTax creditsTax exclusion
Sign in to write a letter Sign in to watch
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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 1989
Referred to the Subcommittee on Human Resources.
May 16, 1989
Referred to the House Committee on Education and Labor.
May 16, 1989
Referred to the House Committee on Ways and Means.
May 16, 1989
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action May 22, 1989

Referred to the Subcommittee on Human Resources.

 Plain-English summary Congressional Research Service

Family Choices in Child Care Act of 1989 - Title I: Tax Credit for Families with Young Children - Amends the Internal Revenue Code to allow a tax credit for every child under six in low and moderate-income families.

Provides a phaseout of the dependent care tax credit for taxpayers whose adjusted gross incomes exceed $50,000. Makes such tax credit applicable only to the care of individuals who are handicapped. Reduces the tax exclusion for dependent care assistance, except as it applies to the handicapped.

Title II: Incentives for Employer-Provided Child Care Benefits - Subtitle A: Credit for Employer Expenditures for Certain Dependent Care Assistance Programs - Allows a tax credit for employers who pay or incur qualified dependent care assistance program expenditures.

Subtitle B: Presidential Awards for Outstanding Child Care Projects - Authorizes the President to make presidential awards to individuals and organizations in the private sector for outstanding child care projects.

Subtitle C: Study of Barriers to Liability Insurance for Employer-Provided Child Care - Requires the Secretary of Labor to report to the appropriate congressional committees on a study concerning market barriers that might prevent access to liability insurance for child care at or near employee worksites.

Title III: Clearinghouse on Child Care Services - Directs the Secretary of Health and Human Services to establish in the Department of Health and Human Services a clearinghouse on child care services.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2350: Family Choices in Child Care Act of 1989. 101st Congress. Open America. https://openamerica.io/bill/101-HR-2350/
MLA
"H.R. 2350: Family Choices in Child Care Act of 1989." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-2350/.
Bluebook (legal)
H.R. 2350, 101st Cong. (2026), https://openamerica.io/bill/101-HR-2350/.
Markdown link
[H.R. 2350: Family Choices in Child Care Act of 1989](https://openamerica.io/bill/101-HR-2350/)
Report a problem