Early Learning and Opportunity Act of 1997

TABLE OF CONTENTS: Title I: Early Learning and Opportunity Grants Title II: Amendment to Internal Revenue Code of 1986 Title III: Amendment to Family and Medical Leave Act of 1993 Title IV: Amendments to the Head Start Act Early Learning and Opportunity Act of 1997 - Title I: Early Learning and Opportunity Grants - Authorizes the Secretary of Health and Human Services to make grants to eligible States to improve the quality and increase the availability of child care services, and of family support services, for families with children less than three years of age. (Sec. 103) Directs the Secretary to: (1) develop a voluntary model training program for employees of child care providers; (2) make available to Head Start agencies and child care providers the code developed for such model training program; and (3) provide technical assistance to such agencies and providers to implement it. (Sec. 105) Authorizes appropriations. Title II: Amendment to Internal Revenue Code of 1986 - Amends the Internal Revenue Code to include imported property income (except for foreign oil and gas related income, or property subsequently exported) as foreign base company income in the gross income of a U.S. shareholder of a controlled foreign corporation. Title III: Amendment to Family and Medical Leave Act of 1993 - Amends the Family and Medical Leave Act of 1993 to extend its coverage to employers with more than 20 employees (current law applies only to employers with more than 50 employees). Title IV: Amendment to the Head Start Act - Amends the Head Start Act to extend the authorization of appropriations. (Sec. 402) Revises a formula for allotment of certain training and technical assistance funds under such Act. Increases the amount of funds reserved for services to families with children less than three years of age (programs for families with infants and toddlers).