Child Care Infrastructure Act of 2001 - Amends the Internal Revenue Code to allow an employer-provided child care credit for qualified expenses to: (1) build, rehabilitate, or expand a qualified child care facility; (2) operate a qualified child care facility; (3) contract with a qualified child care facility to provide child care services to employees; or (4) reimburse an employee for expenses for child care which enables the employee to be gainfully employed.
Actions
Jan 22, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S366-367)
Jan 22, 2001
Sponsor introductory remarks on measure. (CR S365-366)