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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

Choices in Child Care Act of 1988

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit to parents for dependents under age 6; to provide child care assistance to low-income working parents; to amend the State Dependent Care Development Grants Act to provide block grants to States; and for other purposes.


Actions Overview (1)

Date
06/08/1988Introduced in House

All Actions (7)

Date
07/05/1988Referred to Subcommittee on Human Resources.
Action By: Committee on Education and Labor
07/05/1988Referred to Subcommittee on Select Education.
Action By: Committee on Education and Labor
07/05/1988Referred to Subcommittee on Elementary, Secondary and Vocational Education.
Action By: Committee on Education and Labor
06/14/1988Referred to Subcommittee on Public Assistance and Unemployment Compensation.
Action By: Committee on Ways and Means
06/08/1988Referred to House Committee on Ways and Means.
Action By: House of Representatives
06/08/1988Referred to House Committee on Education and Labor.
Action By: House of Representatives
06/08/1988Introduced in House
Action By: House of Representatives

Cosponsors (41)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Coats, Daniel [R-IN-4]* 06/08/1988
Rep. Johnson, Nancy L. [R-CT-6]* 06/08/1988
Rep. Michel, Robert H. [R-IL-18]* 06/08/1988
Rep. Lewis, Jerry [R-CA-35]* 06/08/1988
Rep. Edwards, Mickey [R-OK-5]* 06/08/1988
Rep. Martin, Lynn M. [R-IL-16]* 06/08/1988
Rep. Gunderson, Steve [R-WI-3]* 06/08/1988
Rep. Hiler, John Patrick [R-IN-3]* 06/08/1988
Rep. Grandy, Fred [R-IA-6]* 06/08/1988
Rep. Ballenger, Cass [R-NC-10]* 06/08/1988
Rep. Henry, Paul B. [R-MI-5]* 06/08/1988
Rep. Gregg, Judd [R-NH-2]* 06/08/1988
Rep. Chandler, Rod D. [R-WA-8]* 06/08/1988
Rep. Lagomarsino, Robert J. [R-CA-19]* 06/08/1988
Rep. Stangeland, Arlan [R-MN-7]* 06/08/1988
Rep. Davis, Jack [R-IL-4]* 06/08/1988
Rep. Porter, John Edward [R-IL-10]* 06/08/1988
Rep. Hyde, Henry J. [R-IL-6]* 06/08/1988
Rep. Gingrich, Newt [R-GA-6]* 06/08/1988
Rep. Solomon, Gerald B. H. [R-NY-24]* 06/08/1988
Rep. Upton, Fred [R-MI-4]* 06/08/1988
Rep. Sundquist, Don [R-TN-7]* 06/08/1988
Rep. Schuette, Bill [R-MI-10]* 06/08/1988
Rep. Herger, Wally [R-CA-2]* 06/08/1988
Rep. Emerson, Bill [R-MO-8]* 06/08/1988
Rep. Smith, Bob [R-NH-1]* 06/08/1988
Rep. Skeen, Joe [R-NM-2]* 06/08/1988
Rep. Houghton, Amo [R-NY-34]* 06/08/1988
Rep. Shaw, E. Clay, Jr. [R-FL-15]* 06/08/1988
Rep. Weber, Vin [R-MN-2]* 06/08/1988
Rep. Ireland, Andrew P. [R-FL-10]* 06/08/1988
Rep. Saiki, Patricia [R-HI-1] 06/16/1988
Rep. Craig, Larry E. [R-ID-1] 06/16/1988
Rep. Lewis, Thomas F. [R-FL-12] 06/16/1988
Rep. Miller, John R. [R-WA-1] 06/16/1988
Rep. Bereuter, Doug [R-NE-1] 08/11/1988
Rep. Boehlert, Sherwood [R-NY-25] 08/11/1988
Rep. Shumway, Norman D. [R-CA-14] 08/11/1988
Rep. Whittaker, Bob [R-KS-5] 09/07/1988
Rep. Lukens, Donald E. [R-OH-8] 09/07/1988
Rep. Lightfoot, Jim [R-IA-5] 09/28/1988

Committees (2)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Education and Labor06/08/1988 Referred to
House Education and Labor Subcommittee on Elementary, Secondary, and Vocational Education07/05/1988 Referred to
House Education and Labor Subcommittee on Select Education07/05/1988 Referred to
House Education and Labor Subcommittee on Human Resources07/05/1988 Referred to
House Ways and Means06/08/1988 Referred to
House Ways and Means Subcommittee on Public Assistance and Unemployment Compensation06/14/1988 Referred to

No related bill information was received for H.R.4768.


Latest Summary (1)

There is one summary for H.R.4768. View summaries

Shown Here:
Introduced in House (06/08/1988)

Choices in Child Care Act of 1988 - Title I: Tax Credit for Families with Young Children - Amends the Internal Revenue Code to allow an individual a refundable income tax credit for each dependent under age six who resides in the household. Sets a maximum credit of $400 per qualified dependent child. Reduces the credit for taxpayers whose adjusted gross income exceeds $20,000. Disallows the credit with respect to a dependent claimed under the dependent care income tax credit. Directs the Secretary of the Treasury to prescribe tables to be used to determine the credit amount.

Provides for advance credit payments by employers to employees who provide certification of eligibility. Requires taxpayers to file information returns to reflect such payments.

Revises the dependent care credit to: (1) disqualify children six years old or older from credit determinations (current law permits the credit with respect to dependents up to age 15); and (2) disallow the credit to taxpayers whose adjusted gross income exceeds $30,000.

Permits businesses a ten percent investment tax credit in connection with certain depreciable property used as part of a child care facility operated by the employer on or near the work site for the care of enrollees, at least 30 percent of whom must be dependents of the employer's employees. Provides for recapture of the credit amount if the facility ceases to be a qualified child care property. Limits to $200,000 the annual qualified investment subject to the credit.

Sets reduced self-employment tax rates in connection with income earned from child care services in either a family-based (at the home of the taxpayer) or in-home (at the home of the recipient child) child care facility. Amends the Social Security Act to reflect this provision.

Excludes income earned from child care services from wage withholding requirements and from the surtax imposed for failure to pay estimated income tax.

Title II: Supplemental Child Care Assistance for Low-Income Working Parents - Authorizes the Secretary of Health and Human Services to make grants to the States to provide certificates to eligible individuals for child care services. Sets out eligibility criteria, including a requirement that a State submit a plan detailing its program for child care services for low-income children under 14 to enable family members to work or to participate in employment training programs. Prescribes the process for review of applications, reimbursement procedures, and reporting requirements in connection with the program. Authorizes appropriations.

Title III: Block Grants to States for Activities Relating to Dependent Care Services - Amends the State Dependent Care Development Grants Act to increase the FY 1989 amount authorized for grants to States for dependent care services and to authorize FY 1990 through 1993 appropriations.

Restructures the block grants program for dependent care services, enumerating a wide range of permissible uses for allotments paid to States under the program. Includes such activities as loans to establish child care services to school-age children before or after school, training programs for child care providers, scholarships to low-income individuals for child care training, activities designed to make liability insurance more available and affordable for care providers, and projects to meet the care needs of special populations.

Decreases the permissible Federal share of the cost of projects under the program. Revises reporting requirements in connection with the program to require State reporting. Applies nondiscrimination provisions to the program, but permits the refusal of a fund recipient to provide services to a child on the basis of handicap under limited circumstances when other care is reasonably available.

Title IV: Miscellaneous - Directs the Secretary of Labor to study and report to specified congressional committees concerning barriers to employer provision of child care services for their employees.

Repeals the Child Development Associate Scholarship Assistance Act of 1985 (a grant program providing scholarships to low-income candidates for the Child Development Associate credential).