Child Care Opportunity Act of 1990 - Amends the Internal Revenue Code to permit businesses a 33 percent investment tax credit in connection with certain depreciable property used to provide a child care facility for employees' children. Provides an additional deduction for employers for employer-provided child care services. Increases the corporate tax rate to offset costs of such investment credit and additional deduction.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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