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


Oct 5, 1988
100th Congress, 1987–1988

Died in a previous Congress

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


David Karnes

Senator from Nebraska


About the bill

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.

Summary (CRS)

TitleI - Kidcare Refundable Tax CreditAmends 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 ... Read more >

The bill’s title was written by its sponsor.


Oct 5, 1988

This is the first step in the legislative process.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 2864”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Links & tools

Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.


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