Family Choice and Child Care Improvement Act of 1990

Family Choice and Child Care Improvement Act of 1990 - Title I: Expansion of Head Start - Amends the Head Start Act to authorize Head Start programs to provide developmentally appropriate child care services throughout the year as full-working-day services to meet the needs of parents each of whom is working, attending a job training or educational program, or seeking employment.

Authorizes appropriations for specified services on certain conditions.

Directs the Secretary of Health and Human Services (HHS) to conduct a 20-year longitudinal research study on the effects of Head Start on children's development, with periodic reports to the Congress. Authorizes appropriations for such study.

Title II: Small Business Involvement in Meeting Employee Child Care Needs - Directs the Secretary of HHS to establish a program of grants to eligible small businesses to: (1) pay start-up costs incurred to provide child care services needed by their employees; or (2) provide additional services.

Defines small businesses as ones with fewer than 50 full-time employees.

Authorizes appropriations.

Title III: Block Grant Child Care Provisions - Amends title XX (Block Grants to States for Social Services) of the Social Security Act to set forth block grant payments to States for each fiscal year after FY 1990. Requires a specified portion of such grants to pay for child care services activities.

Specifies certain administrative requirements, parental rights, and the rights of religious child care providers.

Title IV: Tax Changes Relating to Child Care - Amends the Internal Revenue Code to increase the amount of the advance refundable earned income tax credit, and to adjust such credit for family size for eligible individuals with one or more children. Provides a supplemental young child credit for taxpayers with a qualifying child under age six. Provides a supplemental infant credit for taxpayers with a qualifying child under age one. Bases advance payment on the number of qualifying children. Coordinates the earned income tax credit with means-tested programs by: (1) treating Federal means-tested transfer payments as support provided by the individual taxpayer, solely for purposes of determining such credit; and (2) disregarding such credit in determining benefits under means-tested programs involving Federal funds.

Directs the Secretary of the Treasury to study and report to the House Committee on Ways and Means whether the changes made by this Act to the advanced payment provisions of the Internal Revenue Code have resulted in an undue administrative or paperwork burden on taxpayers or the Internal Revenue Service.

Phases out the dependent care credit and the exclusion for dependent care assistance for taxpayers whose adjusted gross income exceeds $70,000, by specified reductions for each $1,000 of such excess.

Title V: Child Care Earnings Excluded from Excess Earnings Test - Amends the Social Security Act to exclude child care earnings from wages and from self-employment income, for purposes of the excess earnings test.