To amend the Internal Revenue Code of 1986 to improve family child care by prescribing the formula for allocating indirect expenses to a child care service business conducted in the taxpayer's residence.
Family Child Care Improvement Act of 1991 - Amends the Internal Revenue Code to revise the formula for allocating expense deductions to a day care service business in a taxpayer's home.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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