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HR 1706 105th Congress House

Child Care Infrastructure Act of 1997

Official title: 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.

Introduced: May 22, 1997 See on congress.gov
Taxation Business income taxCommerceCostsDay care
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Employment tax creditsFamiliesIncome taxLabor and EmploymentTax credits
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 1997
Referred to the House Committee on Ways and Means.
May 22, 1997
Introduced in House
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 Latest action May 22, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • S 82 Identical bill Child Care Infrastructure Act of 1997
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Lofgren, Zoe
California · Jun 10, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1706: Child Care Infrastructure Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1706/
MLA
"H.R. 1706: Child Care Infrastructure Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1706/.
Bluebook (legal)
H.R. 1706, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1706/.
Markdown link
[H.R. 1706: Child Care Infrastructure Act of 1997](https://openamerica.io/bill/105-HR-1706/)
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