Child Care Opportunity Act of 1990

[AI summary unavailable — showing source text] Child Care Opportunity Act of 1990 - Amends the Internal Revenue Code to permit businesses a 33 percent investment tax credit in connection with certain depreciable property used to provide a child care facility for employees' children. Provides an additional deduction for employers for employer-provided child care services. Increases the corporate tax rate to offset costs of such investment credit and additional deduction.…