Too many families have to worry about finding safe, affordable child care. Parents are comfortable knowing that their kids are nearby.
Employers maintain quality workers.
It's a system that works. Originally introduced in 1996, the tax credit is contained in S.63, the Child Care Infrastructure Act, which Kohl reintroduced on the first day of the 106th Congress. Kohl's bill addresses the care and education of children under five, which is largely unstructured, under-valued and scarce. Kohl's legislation creates a tax credit for employers who get involved in increasing the supply of quality child care by, for example, building and subsidizing an entire child care center or reserving slots for employees in an existing child care center. The credit is designed so that any company, small or large, has an incentive in providing child care to its employees.