[Congressional Record Volume 145, Number 78 (Thursday, May 27, 1999)]
[Senate]
[Pages S6291-S6292]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. GRAHAM (for himself, Mr. Jeffords, Mr. Kohl, and Mrs. 
        Hutchison):
  S. 1147. A bill to amend the Internal Revenue Code of 1986 to provide 
a credit against tax employers who provide child care assistance for 
dependents of their employees, and for other purposes; to the Committee 
on Finance.


              worksite child care development act of 1999

  Mr. GRAHAM. Mr. President, I am extremely proud to introduce the 
``Worksite Child Care Development Act of 1999'' with Senators 
Hutchison, Kohl, and Jeffords. This measure will make child care more 
accessible and affordable to the many millions of Americans who find it 
not only important, but necessary, to work.
  This legislation would grant tax credits to employers who assist 
their employees with child care expenses by providing:
  A one-time 50 percent tax credit not to exceed $100,000 for startup 
expenses, including expansion and renovations of an employer-sponsored 
child care facility;
  A 50 percent tax credit for employers not to exceed $25,000 annually 
for the operating costs to maintain a child care facility; and
  A 50 percent tax credit yearly not to exceed $50,000 for this 
employers who provide payments or reimbursements for their employees' 
child care costs.
  Why is this legislation important?
  First, the workplace has changed over the years. In 1947, just over 
one-quarter of all mothers will children between 6 and 17 years of age 
were in the labor force. By 1996, their labor force participation rate 
had tripled.
  Indeed, the Bureau of Labor Statistics reports that 65 percent of all 
women with children under 18 years of age are now working and that the 
growth in the number of working women will continue into the next 
century.
  Second, child care is one of the most pressing social issues of the 
day. It impacts every family, including the poor, the working poor, 
middle class families, and stay-at-home parents.
  Last June, I hosted a Florida statewide summit on child care where 
over 500 residents of my State shared with me their concerns and 
frustration on child care issues.
  They told me that quality child care, when available, is often not 
affordable.
  Those who qualify told me there are often long waiting lists for 
subsidized child care.
  They told me that working parents struggle to find ways to cope with 
the often conflicting time demands of both work and child care.
  They told me that their school-age children are at risk because 
before and after-school supervised care programs are not readily 
available.
  Mr. President, quality child care should be a concern to all 
Americans. The care and nurturing that children receive early in life 
has a profound influence on their future--and their future is our 
future.
  In the 21st century, women will comprise more than 60 percent of all 
new entrants into the labor market. A large proportion of these women 
are expected to be mothers of children under the age of 6.
  The implications for employers are clear. They understand that our 
Nation's work force is changing rapidly and that those employers who 
can help their employees with child care will have a competitive 
advantage. In Florida, for instance, Ryder System's Kids' Corner in 
Miami has enrolled approximately 100 children in a top-notch day care 
program.
  I commend the many corporations in Florida and across the nation that 
have taken the important step of providing child care for its 
employees. Many smaller businesses would like to join them, but do not 
have the resources to offer child care to employees. Our legislation 
would help to lower the obstacle to on-site child care.
  Mr. President, we believe that this legislation will assist 
businesses in providing attractive, cost-effective tools for recruiting 
and retaining employees in a tight labor market.
  We believe that encouraging businesses to help employees care for 
children will make it easier for parents to be more involved in their 
children's education.
  Most of all, Mr. President, we believe that this bill is good for 
employers and families and will go far in addressing the issue of child 
care for working families of America. I urge all of my colleagues to 
support this important piece of legislation.
  Mr. President, I ask unanimous consent that letters of support from 
the Chief Executive Officers of the Ryder Corporation and Bright 
Horizons Corporation be included in the Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:
                                                  Bright Horizons,


                                             Family Solutions,

                                                      May 6, 1999.
     Hon. Robert Graham,
     U.S. Senator, Hart Senate Office Building, Washington, DC.
       Dear Senator Graham: Thank you for allowing our company the 
     opportunity to review and comment on the Worksite Child Care 
     Development Center Act of 1999. We strongly support this bill 
     and want to do all that we can to support you as the primary 
     sponsor.
       We applaud your strategy of targeting tax credits for small 
     businesses. Your approach makes perfect sense. Experience has 
     shown that employer-supported child care is not as 
     financially feasible for many small businesses. Since the 
     majority of working parents work for small businesses, their 
     needs have not been adequately addressed. We believe that 
     your bill will have far reaching impact by making it possible 
     for a greater number of working parents to benefit from 
     support offered by their employers.
       For your consideration, we respectfully submit comments and 
     suggestions, which we think will strengthen the impact of 
     your bill. I welcome the opportunity to share our experience 
     with you and to discuss these or any other ideas you may 
     have, so please feel free to call me.
       Thank you for your willingness to champion the cause for 
     more and better child care for today's working families. Our 
     company shares this important mission with you. We look 
     forward to supporting you in your efforts to pass this 
     historic legislation.
           All my best,
                                                   Roger H. Brown,
                                                        President.

[[Page S6292]]

     
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                                            Ryder System, Inc.

                                        Miami, FL, April 29, 1999.
     Hon. Bob Graham,
     U.S. Senate, Hart Building,
     Washington, DC.
       Dear Bob: I am writing to commend you on your introduction 
     of the Worksite Child Care Development Center Act of 1999. 
     The problem of finding high quality, affordable child care is 
     one of the most difficult challenges faced by the modern 
     American workforce. Companies should be encouraged to provide 
     these services on site--as Ryder has done with great success 
     at our Kids' Corner facility--whenever possible. Your bill 
     will provide incentives for other businesses to do just that. 
     We wish you great success with this important legislation.
           Sincerely,
                                                             Tony.
                                 ______