Skip to main content
HR 2008 102th Congress House

Day Care Provider Tax Simplification Act

Official title: To amend the Internal Revenue Code of 1986 to provide a simplified method for computing the deductions allowable to home day care providers for the business use of their homes.

Introduced: May 1, 1991 See on congress.gov
Taxation Day careDay care centers for the agedIncome taxTax deductions
Sign in to write a letter Sign in to watch
This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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 23, 1991
Referred to the House Committee on Ways and Means.
Apr 23, 1991
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 April 23, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Day Care Provider Tax Simplification Act - Amends the Internal Revenue Code to provide a revised allocation formula for determining deductions allowable to home day care providers for the business use to their homes.

 Related & companion bills 1
  • S 840 Identical bill Day Care Provider Tax Simplification Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
STENHOLM, CHARLES
· Jun 3, 1991
 R
Rogers, Harold
Kentucky · May 1, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2008: Day Care Provider Tax Simplification Act. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-2008/
MLA
"H.R. 2008: Day Care Provider Tax Simplification Act." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-2008/.
Bluebook (legal)
H.R. 2008, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-2008/.
Markdown link
[H.R. 2008: Day Care Provider Tax Simplification Act](https://openamerica.io/bill/102-HR-2008/)
Report a problem