On the recordJune 27, 1997
this is a natural follow-on to the previous amendment. We are all aware of the need for good child care. There are more than 12 million children who are in child care. At least 15 percent are in care that is so bad that their health and safety are threatened; 40 percent of the infants in child care are in very risky situations. For the many parents who would change their child care if they could find and afford better, this amendment provides tax relief through the child care tax credits, and it helps business meet the child care needs of their employees through the business tax credits and deductions. We expand choices for parents, because if you can't afford the child care you find, you don't have much choice. Representatives of the religious and for-profit child care providers worked with us on the language related to accreditation and credentialing.
Said by
James M. Jeffords
Source
govinfo.gov