‘‘(b) GRANTS FOR CHILD CARE FOR LOW-INCOME
WORKING FAMILIES.—
‘‘(1) ENTITLEMENT.—If a State has received
from the Secretary under section 418(a)(2) during a
fiscal year an amount equal to the State’s allotment
under section 418(a)(2)(B) for the fiscal year, the
State shall be entitled to receive from the Secretary
a grant in an amount determined under paragraph
(2).
‘‘(2) AMOUNT OF GRANT.—
‘‘(A) ALLOTMENTS
TO
STATES.—After
making the reservation described in paragraph
(3) of this subsection, the total amount avail-
able for grants under this subsection for a fiscal
year shall be allotted among the States in the
manner provided for in section 418(a)(2)(B).
‘‘(B) FEDERAL MATCHING OF STATE EX-
PENDITURES EXCEEDING HISTORICAL EXPEND-
ITURES.—The Secretary shall make payments
under this subsection in the manner provided
for in section 418(a)(2)(C) as if ‘400 percent’
were substituted for ‘the Federal medical assist-
ance percentage for the State for the fiscal year
(as defined in section 1905(b), as such section
was in effect on September 30, 1995)’.
‘‘(C) 
REDISTRIBUTION.—Section
418(a)(2)(D) shall apply to amounts allotted
under subparagraph (A) of this paragraph.
‘‘(3) INDIAN TRIBES.—The Secretary shall re-
serve not less than 1 percent, and not more than 2
percent, of the aggregate amount appropriated to
carry out this subsection for each fiscal year for pay-
ments to Indian tribes and tribal organizations.
‘‘(4) USE OF FUNDS.—Not less than 70 percent
of the amounts received by a State under this sub-
section shall be used for child care assistance to per-
sons who are not recipients of assistance under the
State program funded under the provisions of this
part other than section 418 or this section.
‘‘(5) APPROPRIATION.—Out of any money in
the Treasury of the United States not otherwise ap-
propriated, there are appropriated for grants under
this subsection—
‘‘(A) $1,000,000,000 for fiscal year 1999;
‘‘(B) $1,500,000,000 for each of fiscal
years 2000 and 2001; and
‘‘(C) $2,000,000,000 for each of fiscal
years 2002 and 2003.
‘‘(c) GRANTS
FOR BEFORE
AND AFTER SCHOOL
CHILD CARE.—
‘‘(1) ENTITLEMENT.—Each State shall be enti-
tled to receive from the Secretary a grant in an
amount determined under paragraph (2).
‘‘(2) AMOUNT OF GRANT.—
‘‘(A) ALLOTMENTS
TO
STATES.—After
making the reservation described in paragraph
(3) of this subsection, the total amount avail-
able for grants under this subsection for a fiscal
year shall be allotted among the States in the
manner provided for in section 418(a)(2)(B).
‘‘(B) FEDERAL MATCHING OF STATE EX-
PENDITURES EXCEEDING HISTORICAL EXPEND-
ITURES.—The Secretary shall make payments
under this subsection in the manner provided
for in section 418(a)(2)(C) as if ‘400 percent’
were substituted for ‘the Federal medical assist-
ance percentage for the State for the fiscal year
(as defined in section 1905(b), as such section
was in effect on September 30, 1995)’.
‘‘(C) 
REDISTRIBUTION.—Section
418(a)(2)(D) shall apply to amounts allotted
under subparagraph (A) of this paragraph.
‘‘(3) INDIAN TRIBES.—The Secretary shall re-
serve not less than 1 percent, and not more than 2
percent, of the aggregate amount appropriated to
carry out this subsection for each fiscal year for pay-
ments to Indian tribes and tribal organizations.
‘‘(4) USE OF FUNDS.—Amounts received by a
State under this subsection shall be used only for
the provision of child care services before and after
regular school hours and during months in which
school is not in session.
‘‘(5) APPROPRIATION.—Out of any money in
the Treasury of the United States not otherwise ap-
propriated, there are appropriated for grants under
this subsection—
‘‘(A) $250,000,000 for fiscal year 1999;
‘‘(B) $500,000,000 for each of fiscal years
2000 and 2001;
‘‘(C) $750,000,000 for fiscal year 2002;
and
‘‘(D) $1,000,000,000 for fiscal year 2003.
‘‘(d) DATA USED TO DETERMINE STATE AND FED-
ERAL SHARES
OF EXPENDITURES.—Section 418(a)(5)
shall apply to determinations concerning expenditures re-
quired under this section.
‘‘(e) AVAILABILITY OF FUNDS.—The 2nd sentence of
section 418(b)(1) shall apply to amounts provided to a
State under this section.
‘‘(f) APPLICATION OF CHILD CARE AND DEVELOP-
MENT BLOCK GRANT ACT of 1990.—Section 418(c) shall
apply to amounts provided to a State under this section.
‘‘(g) DEFINITION.—As used in this section, the term
‘State’ means each of the 50 States and the District of
Columbia.’’.
SEC. 5. 21ST CENTURY LEARNING CENTERS.
Part I of title X of the Elementary and Secondary
Education Act of 1965 (20 U.S.C. 8241 et seq.) is amend-
ed—
(1) in section 10902 by striking ‘‘inner city’’
each place it appears and inserting ‘‘urban’’;
(2) in section 10903—
(A) in subsection (a)—
(i) by striking ‘‘rural and inner-city’’;
and
(ii) by striking ‘‘rural or inner-city’’;
(B) by amending subsection (b) to read as
follows:
‘‘(b) EQUITABLE DISTRIBUTION.—
‘‘(1) IN GENERAL.—In awarding grants under
this part, the Secretary shall assure an equitable dis-
tribution of assistance among the States and among
areas within a State.
‘‘(2) PRIORITY.— The Secretary shall give pri-
ority to urban and rural areas in the United States,
and among such areas of a State.’’; and
(3) in section 10907, by amending the text to
read as follows:
‘‘There 
are 
authorized 
to 
be 
appropriated
$200,000,000 for each of the fiscal years 1999 through
2003 to carry out this part.’’
SEC. 6. NONREFUNDABLE PERSONAL CREDITS ALLOWED
IN DETERMINING ALTERNATIVE MINIMUM
TAX LIABILITY.
(a) ALLOWANCE
OF NONREFUNDABLE PERSONAL
CREDITS.—Subsection (a) of section 26 of the Internal
Revenue Code of 1986 (relating to limitation based on tax
liability; definition of tax liability) is amended to read as
follows:
‘‘(a) LIMITATION BASED ON AMOUNT OF TAX.—The
aggregate amount of credits allowed by this subpart for
the taxable year shall not exceed the sum of—
‘‘(1) the taxpayer’s regular tax liability for the
taxable year, plus
‘‘(2) the tax imposed by section 55 for such
taxable year.’’