Choices for Children Act of 1989

Choices for Children Act of 1989 - Authorizes appropriations for FY 1990 through 1992 to carry out programs under this Act.

Directs the Secretary of Health and Human Services (HHS) to establish and administer a program of block grants to States to enhance provision of quality affordable child care. Requires a State to use 80 percent of such grant funds for the following child care related purposes: (1) training of providers; (2) voucher systems for low-income families; (3) information and referral systems; (4) innovative programs; and (5) after-school programs in elementary schools. Requires a State to use the remaining 20 percent for demonstration programs for provision of quality affordable child care. Gives preference to programs that: (1) target families with incomes below 200 percent of the poverty line; and (2) show they can achieve an appropriate degree of self-sufficiency. Sets the Federal share at 80 percent of program costs. Sets forth annual reporting requirements.

Amends the Internal Revenue Code to establish an income tax credit for employers for 25 percent of limited expenses paid or incurred to acquire, construct, or rehabilitate a qualified child care facility available to dependents of their employees. Makes such credit refundable for tax-exempt organizations. Makes such credit applicable to taxable years 1990 through 1992.

Allots funds to States to assist in establishing and operating business-child care liability insurance risk pools. Authorizes appropriations for such allotments for FY 1990, with such funds to remain available for FY 1991 and 1992.

Allots funds to States which establish State revolving loan funds for loans to persons desiring to make capital improvements to their principal residence to become a licensed or accredited family-based child care facility. Authorizes appropriations for such allotments for FY 1990, with such funds to remain available for FY 1991 and 1992.

Directs the Secretary of Education to establish a school-based child care grant program. Allots funds to States under such program to provide grants to school districts to establish or maintain extended day child care programs.