Kids and Infants Deductible Care Act of 1988

[AI summary unavailable — showing source text] Kids and Infants Deductible Care Act of 1988 - Title I: Kidcare Refundable Tax Credit - Amends the Internal Revenue Code to allow an individual a refundable income tax credit of up to $2,400 per dependent per year for child care expenses with respect to each dependent child under the age of six residing in the household. Establishes the credit percentage at 50 percent, progressively reduced (but not below 20 percent) as a taxpayer's adjusted gross income exceeds $10,000. Increases the credit to 65 percent in the case of an unmarried working parent. Limits the amount of child care expenses subject to the credit to one-third of the taxpayer's earned income. Disallows application of the credit: (1) in connection with child care expenses at overnight camps; and (2) with respect to taxpayers eligible for the earned income credit. Title II: Child Care Liability - Part A: Child Care Liability Reform - Applies this part to any civil action, except for intentional torts, in any State or Federal court, against any child care provider complying with the licensing or accreditation requirements of the State in which the provider is located. Makes joint and several liability inapplicable, except…