The Fair Labor Standards Act (FLSA) does not require an employer to provide child care or adoption assistance. These benefits are generally a matter of agreement between an employer and an employee (or the employee's representative).
The Family and Medical Leave Act (FMLA) requires an employer to provide unpaid leave for the placement with a covered employee of a child for adoption or foster care.
Child-Care Problems: An Obstacle to Work
Article from the Bureau of Labor Statistics' (BLS) Monthly Labor Review on the challenges child care poses to working mothers.
Employee Benefits in Medium and Large Private Establishments (PDF)
This Bureau of Labor Statistics (BLS) report shows participation in selected employee benefit programs, full-time employees, medium and large private establishments.