A bill 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 1999 - 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.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S499)
Read twice and referred to the Committee on Finance.
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