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S 548 105th Congress Senate

Child Care Expansion Act

Official title: A bill to expand the availability and affordability of quality child care through the offering of incentives to businesses to support child care activities.

Introduced: May 5, 1997 See on congress.gov
Families AuditingBusiness income taxCaregiversCommerce
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CongressCongressional reporting requirementsDay careEconomics and Public FinanceFederal aid to day care centersFinance and Financial SectorGovernment Operations and PoliticsGovernment and businessGovernment paperworkGrants-in-aidHome officesIncome taxLabor and EmploymentNonprofit organizationsOlder workersPersonal income taxPublic service employmentSmall businessSocial WelfareTax creditsTax deductionsTaxationVolunteer workers in social serviceWorking poor
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 22, 1997
Sponsor introductory remarks on measure. (CR S3394)
Apr 10, 1997
Read twice and referred to the Committee on Finance.
Apr 10, 1997
Introduced in Senate
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 Latest action April 22, 1997

Sponsor introductory remarks on measure. (CR S3394)

 Plain-English summary Congressional Research Service

TABLE OF CONTENTS:

Title I: General Expansion of Activities

Title II: Tax Incentives for Dependent Care

Child Care Expansion Act - Title I: General Expansion of Activities - Directs the Secretary of Health and Human Services to establish a small business child care grant program to assist States in providing funds to encourage the establishment and operation of employer-operated child care programs. Authorizes appropriations.

(Sec. 102) Amends the Older Americans Act of 1965 and the Domestic Volunteer Service Act of 1973 (DVSA) to direct the Secretary of Labor (in carrying out the Older Americans Community Service Employment Program) and the Chief Executive Officer of the Corporation for National and Community Service, respectively, as well as any grantee or contractor, to take steps, including the development of appropriate special projects, to encourage the fullest participation of eligible older individuals (under DVSA, individuals age 55 or older) in projects to provide child care under such program. Requires that such child care projects, to the extent practicable, be carried out in communities with child care shortages.

Title II: Tax Incentives for Dependent Care - Amends the Internal Revenue Code to increase the child and dependent care credit for specified low and middle income workers.

Applies the home office tax deduction to the use of such home office for dependent care.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Collins, Susan M.
Maine · May 5, 1997
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APA
U.S. Congress. (2026). S. 548: Child Care Expansion Act. 105th Congress. Open America. https://openamerica.io/bill/105-S-548/
MLA
"S. 548: Child Care Expansion Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-548/.
Bluebook (legal)
S. 548, 105th Cong. (2026), https://openamerica.io/bill/105-S-548/.
Markdown link
[S. 548: Child Care Expansion Act](https://openamerica.io/bill/105-S-548/)
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