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S 601 101th Congress Senate

Working Family Child Care Assistance Act of 1989

Official title: A bill to amend the Internal Revenue Code of 1986 to authorize a child tax credit and refundable child and dependent care tax credit.

Introduced: March 16, 1989 See on congress.gov
Taxation CostsDay careEarningsFamilies
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Income taxTax credits
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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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 12, 1989
Committee on Finance. Hearings held.
Apr 19, 1989
Committee on Finance. Hearings held.
Apr 18, 1989
Committee on Finance. Hearings held.
Mar 16, 1989
Referred to the Committee on Finance.
Mar 15, 1989
Introduced in the Senate and read twice and held at the desk by unanimous consent. Until the close of business March 16, 1989.
Mar 15, 1989
Introduced in Senate
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 Latest action June 12, 1989

Committee on Finance. Hearings held.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • HR 1466 Identical bill Working Family Child Care Assistance Act of 1989
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
McConnell, Mitch
Kentucky · Mar 16, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). S. 601: Working Family Child Care Assistance Act of 1989. 101st Congress. Open America. https://openamerica.io/bill/101-S-601/
MLA
"S. 601: Working Family Child Care Assistance Act of 1989." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-S-601/.
Bluebook (legal)
S. 601, 101st Cong. (2026), https://openamerica.io/bill/101-S-601/.
Markdown link
[S. 601: Working Family Child Care Assistance Act of 1989](https://openamerica.io/bill/101-S-601/)
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