S. 2864 (100th): Kids and Infants Deductible Care Act of 1988

Oct 05, 1988 (100th Congress, 1987–1988)
Died (Referred to Committee)
David Karnes
Senator from Nebraska

This bill was introduced on October 5, 1988, in a previous session of Congress, but was not enacted.

Introduced Oct 05, 1988
Referred to Committee Oct 05, 1988
Full Title

A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit to parents for dependents under age 6, to provide liability reform and risk reduction for child care providers, to provide incentives for employer-provided child care, and for other purposes.


No summaries available.


Senate Finance

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Primary Source

THOMAS.gov (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Kids and Infants Deductible Care Act of 1988 -
Title I - Kidcare Refundable Tax Credit
Amends the Internal Revenue Code to allow an individual a refundable income tax credit of up to $2,400 per dependent per year for child care expenses with respect to each dependent child under the age of six residing in the household.
Establishes the credit percentage at 50 percent, progressively reduced (but not below 20 percent) as a taxpayer's adjusted gross income exceeds $10,000.
Increases the credit to 65 percent in the case of an unmarried working parent.
Limits the amount of child care expenses subject to the credit to one-third of the taxpayer's earned income.
Disallows application of the credit:
(1) in connection with child care expenses at overnight camps; and
(2) with respect to taxpayers eligible for the earned income credit.
Title II - Child Care Liability
Part A - Child Care Liability Reform
Applies this part to any civil action, except for intentional torts, in any State or Federal court, against any child care provider complying with the licensing or accreditation requirements of the State in which the provider is located.
Makes joint and several liability inapplicable, except for concerted actions.
Provides for the reduction of damages awards when there are collateral sources of compensation.
Sets forth standards and procedures for awarding punitive damages.
Provides that nonprofit corporations or local educational agencies are not liable for damages in any civil action (to which this part applies) brought against a separate child care-providing corporation or business organization of which they are the parent or majority owners.
Encourages States to establish expedited and simplified procedures under which nonprofit organizations and local educational agencies may inexpensively and quickly incorporate or otherwise organize such entities as separate child care providers.
Part B - Child Care Liability Risk Retention Group
Authorizes any State to assist in the establishment and operation of a child care liability risk retention group (a corporation or other limited liability association of licensed child care providers that satisfies specified Federal statutory criteria).
Sets forth criteria for State applications for assistance, including a requirement for a State plan containing prescribed provisions.
Directs the Secretary of Health and Human Services to review and approve State plans and monitor State compliance with requirements of this part.
Provides for suspension of payments upon a finding of noncompliance.
Authorizes appropriations.
Instructs the Secretary of Commerce with respect to allotment amounts and procedures.
Title III - Incentives for Employer-Provided Child Care
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.
Allows employers a ten percent tax credit for expenses paid or incurred in providing for or contributing to dependent care assistance programs.
Requires cafeteria plans to include dependent care assistance as an option.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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