A bill to permanently extend the employer-provided child care credit under section 45F of the Internal Revenue Code of 1986.

Makes permanent provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 allowing a tax credit for employer-provided child care.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 3427 Introduced in Senate (IS)]

112th CONGRESS
  2d Session
                                S. 3427

  To permanently extend the employer-provided child care credit under 
           section 45F of the Internal Revenue Code of 1986.


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                   IN THE SENATE OF THE UNITED STATES

                             July 24, 2012

   Mr. Kohl introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To permanently extend the employer-provided child care credit under 
           section 45F of the Internal Revenue Code of 1986.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PERMANENT EXTENSION OF EMPLOYER-PROVIDED CHILD CARE CREDIT.

    Section 901 of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 shall not apply to the amendments made by section 205 of 
such Act.
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