A bill to amend the Internal Revenue Code of 1986 to provide a credit against tax for employers who provide on-site day-care facilities for dependents of their employees.

Amends the Internal Revenue Code to make available to an employer an income tax credit of up to $150,000 for expenses paid or incurred to acquire, construct, rehabilitate, or expand a qualified on-site day care facility operated by the employer for the care of enrollees, at least 30 percent of whom must be dependents of the employer's employees.

Terminates the credit after December 31, 1994.