| Title |
A bill to provide for a Federal program for the improvement of child care services; to provide grants and tax incentives for small businesses to establish child care centers for children of employees; to amend the Internal Revenue Code of 1986 to increase the amount of the credit for dependent care expenses, to make such credit refundable, and to provide that certain respite care expenses are eligible for such credit; to provide for child care liability risk reduction; and for other purposes. |