Choices for Children Act of 1989

Choices for Children Act of 1989 - Authorizes appropriations for FY 1990 through 1992 to carry out a State child care block grants program. 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; (5) after-school programs in elementary schools; (6) expansion of part-day into full-day programs; and (7) recruitment of providers. 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 for States. Requires the Secretary of HHS to report to the Congress by September 1, 1991.

Authorizes appropriations for FY 1990 through 1992 for a school-based child care grant program. Directs the Secretary of Education to establish and administer such program to provide allotments to States for grants to school districts to establish or maintain extended day child care programs.

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.

Authorizes appropriations for FY 1990, to remain available for FY 1991 and 1992, for State child care liability insurance risk pools. Directs the Secretary of HHS to allot such funds to States to assist in establishing and operating such pools.

Authorizes appropriations for FY 1990, to remain available for FY 1991 and 1992, for State revolving loan funds for family-based child care facilities. Directs the Secretary of HHS to allot such funds to States which establish 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.