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HR 389 106th Congress House

Child Care Infrastructure Act of 1999

Official title: To amend the Internal Revenue Code of 1986 to provide a credit against tax for employers who provide child care assistance for dependents of their employees, and for other purposes.

Introduced: January 19, 1999 See on congress.gov
Taxation Business income taxCommerceCostsDay care
More subjectsShow fewer subjects
Employment tax creditsFamiliesIncome taxLabor and EmploymentTax credits
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Jan 19, 1999
Referred to the House Committee on Ways and Means.
Jan 19, 1999
Introduced in House
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 Latest action January 19, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Child Care Infrastructure Act of 1999 - Amends the Internal Revenue Code to allow an employer-provided child care credit for qualified expenses to build, rehabilitate, or expand a qualified child care facility, or subsidize or contract for such services, for an employer's employees.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 389: Child Care Infrastructure Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-389/
MLA
"H.R. 389: Child Care Infrastructure Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-389/.
Bluebook (legal)
H.R. 389, 106th Cong. (2026), https://openamerica.io/bill/106-HR-389/.
Markdown link
[H.R. 389: Child Care Infrastructure Act of 1999](https://openamerica.io/bill/106-HR-389/)
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