This issue brief analyzes the two new child care grant programs that were established during the 101st Congress. It also analyzes the new and expanded tax credits created to assist low-income families with children. The provisions of the Child Care and Development Block Grant (CCDBG) and the Child Care Services Entitlement concern: (1) eligibility of families and child care providers; (2) requirements that states must meet in order to receive funds; (3) requirements for reporting by states; and (4) availability of federal funds to states. Changes in federal law concerning the Earned Income Tax Credit concern an increase in credit; a supplemental tax credit for newborns; and a health care tax credit. Related children's programs and services affected by 1990 legislation include: (1) Head Start; (2) Medicaid; (3) Cooordinated Services for Children, Youth, and Families; (4) increased funding for health services for homeless children through the Stewart B. McKinney Homeless Assistance reauthorization; and (5) the Education and Handicapped Act. Appendixes include the annual allocation of block grants possible for each state in 1991, 1992, and 1993; a list of spending for block grants by state; and tables describing child care and the Earned Income Tax Credit. A list of eight references is included. (BC)