Child Care Infrastructure Act of 2001

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.