The following are among actions taken at Tuesday's meeting of the Montgomery County Council. For more information, call 251-7900.

CHILD CARE TAX CREDIT -- The council held a public hearing on a bill sponsored by council Vice President Michael L. Subin to allow a child care provider to receive a property tax credit of up to $2,000 if the provider makes improvements to the property specifically for the care of children.

County Executive Sidney Kramer was represented at the hearing by Alastair McArthur, assistant chief administrative officer for the county, who commended the bill. McArthur said there are an estimated 30,000 children in the county who need some form of day care, but only 18,000 are being served.

The proposed legislation is intended to cope with the shortage of facilities by providing a financial incentive to those considering providing day care.

At the hearing, some speakers and council members said the bill, as currently written, may not provide enough of an incentive. For example, due to the way property is assessed for taxation purposes, someone making $4,000 worth of improvements may receive only a $35 tax credit.

The Maryland General Assembly this year passed a bill allowing local jurisdictions to set up a tax credit program. This bill would set up the specifics of such a program in Montgomery.

According to the bill, improvements started before July 1, 1987, or finished after July 1, 1991, would not be eligible for a tax break.