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HR 988 105th 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 6, 1997 See on congress.gov
Taxation Business income taxCommerceCostsDay care
More subjectsShow fewer subjects
Employee benefit plansEmployment tax creditsFamiliesIncome taxLabor and EmploymentTax credits
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Mar 6, 1997
Referred to the House Committee on Ways and Means.
Mar 6, 1997
Introduced in House
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 Latest action March 6, 1997

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 6
All 6 Democratic 2
BEREUTER, DOUGLAS
· Mar 6, 1997
DEUTSCH, PETER
· Mar 6, 1997
FROST, MARTIN
· Mar 6, 1997
GREENWOOD, JAMES
· Mar 6, 1997
 D
Lofgren, Zoe
California · Mar 6, 1997
 D
Nadler, Jerrold
New York · Mar 6, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 988: Child Care Availability Incentive Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-988/
MLA
"H.R. 988: Child Care Availability Incentive Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-988/.
Bluebook (legal)
H.R. 988, 105th Cong. (2026), https://openamerica.io/bill/105-HR-988/.
Markdown link
[H.R. 988: Child Care Availability Incentive Act](https://openamerica.io/bill/105-HR-988/)
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