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HR 881 104th Congress House

Child Care Availability Incentive Act

Official title: To amend the Internal Revenue Code of 1986 to allow employers a credit for a portion of the expenses of providing dependent care services to employees.

Introduced: March 2, 1995 See on congress.gov
Taxation CommerceCostsDay careFamilies
More subjectsShow fewer subjects
Income taxLabor and EmploymentTax credits
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 9, 1995
Referred to the House Committee on Ways and Means.
Feb 9, 1995
Sponsor introductory remarks on measure. (CR H1471)
Feb 9, 1995
Introduced in House
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 Latest action February 9, 1995

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Child Care Availability Incentive 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 10
All 10 Democratic 3 Republican 1
R
Smith, Christopher H.
New Jersey · Jul 21, 1995
 D
Nadler, Jerrold
New York · Mar 2, 1995
DUNN, JENNIFER
· Feb 23, 1995
 D
Lofgren, Zoe
California · Feb 14, 1995
BEREUTER, DOUGLAS
· Feb 9, 1995
DEUTSCH, PETER
· Feb 9, 1995
 D
Doggett, Lloyd
Texas · Feb 9, 1995
FROST, MARTIN
· Feb 9, 1995
GREENWOOD, JAMES
· Feb 9, 1995
QUINN, JACK
· Feb 9, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 881: Child Care Availability Incentive Act. 104th Congress. Open America. https://openamerica.io/bill/104-HR-881/
MLA
"H.R. 881: Child Care Availability Incentive Act." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-881/.
Bluebook (legal)
H.R. 881, 104th Cong. (2026), https://openamerica.io/bill/104-HR-881/.
Markdown link
[H.R. 881: Child Care Availability Incentive Act](https://openamerica.io/bill/104-HR-881/)
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