Summary: H.R.1706 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for H.R.1706. Bill summaries are authored by CRS.

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Introduced in House (05/22/1997)

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.