PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Apr 15, 1999
Tax Relief for Families With Children Act - Title I: Tax Benefits for Families With Children - Amends the Internal Revenue Code with respect to the dependent care tax credit to: (1) increase the dollar limit on creditable employment-related expenses; (2) increase the percentage of employment-related expenses; and (3) include transportation costs and costs of educational programs.(Sec. 102) Increases the child care credit from $400 to $900.(Sec. 103) Increases the dollar limit for dependent care services, and allows payments for infant care, including stay-at-home care. Allows carryovers of certain unused dependent care assistance to later taxable years. Allows payments to certain related individuals for routine care.Amends Federal civil service law to direct the Office of Personnel Management to establish a dependent care assistance program for Federal employees.(Sec. 104) Amends the Internal Revenue Code to allow a taxpayer to elect either the dependent care tax credit, the child tax credit, or the dependent care assistance program exclusion for each dependent, but only one of such tax benefits.(Sec. 105) Revises the home office deduction to include the use of the office for dependent care.(Sec. 106) Amends title IV part D (Child Support and Establishment of Paternity) of the Social Security Act to require child support orders to include an equitable division between the custodial and noncustodial parents of any costs of providing child care services in any case where the custodial parent is employed or is actively seeking employment.Title II: Activities to Improve the Quality of Child Care - Amends the Internal Revenue Code to allow an employer-provided child care credit equal to 40 percent of an employer's qualified child care expenditures to: (1) acquire, construct, rehabilitate, or expand property for, or operate a qualified child care facility for employees; or (2) contract with a qualified child care facility to provide child care services to employees.(Sec. 202) Revises the business charitable deduction for contributions of scientific property used for research to include contributions of scientific equipment, computer technology and equipment, and other services to child care providers and to elementary and secondary schools.
People & committees
Sen. Jeffords, James M. [R-VT] · R–VT
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on Finance.
Sponsor introductory remarks on measure. (CR S3783-3784)
Introduced in Senate
Primary sources
Text links open the official source. We currently store references to these documents.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 20, 2025. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze S.811 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine S.811 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine S.811 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine S.811 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.