To amend the Internal Revenue Code of 1986 to increase the child care credit for lower-income working parents, and for other purposes.
Child Care Tax Credit Reform Act of 1997 - Amends the Internal Revenue Code to increase the amount of employment-related expenses subject to the dependent care income tax credit. Denies the credit to taxpayers having adjusted gross income of $50,000 or more.
Disapproval bills introduced: S. 1157 and H.R. 2444.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
See H.R.2014.
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