To amend the Internal Revenue Code of 1986 to provide a credit against tax for employers who provide child care assistance for dependents of their employees, and for other purposes.
Child Care Infrastructure Act of 1997 - Amends the Internal Revenue Code to allow an employer-provided child care credit for qualified expenses to build, rehabilitate, or expand a qualified child care facility, or subsidize or contract for such services, for an employer's employees. Terminates such credit by a specified date.
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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