Expanded Child Care Opportunities Act of 1989

Expanded Child Care Opportunities Act of 1989 - Title I: Internal Revenue Provisions - Amends Internal Revenue Code provisions governing the dependent care credit to: (1) increase the amount of the credit for taxpayers whose income is $25,000 or less; (2) disallow the credit with respect to employment related expenses subsidized by government; (3) permit advance credit payments by employers through payroll withholding to employees who provide certification of eligibility; and (4) make refundable with respect to taxpayers with an income of $27,500 or less the portion of the credit associated with dependent children under the age of 13.

Title II: Social Security Act - Amends title XX (Grants to States for Services) of the Social Security Act to establish a program of allotments to States to carry out plans to address deficiencies in the supply of child care and to expand and improve child care services, emphasizing services to low-income areas. Describes application procedures, authorized fund uses, and entities eligible for assistance. Directs the Secretary of Health and Human Services to submit a report to specified congressional committees concerning the program, as well as a later report evaluating the program's effectiveness. Authorizes appropriations.