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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
6/18/1997--Introduced. Cuban Humanitarian Trade Act of 1997 - Amends the Foreign Assistance Act of 1961 to exempt from the embargo on trade with Cuba the export of food, medicines, or medical supplies, instruments, or equipment, or any travel incident to delivery of such items. Exempts the same items from the President's authority to restrict exports to Cuba under the Export Administration Act of 1979 or the International Emergency Economic Powers Act. Amends the Internal Revenue Code to terminate the denial of foreign tax credit with respect to income, war profits, or excess profits taxes paid to Cuba that are attributable to activities with respect to the permitted exports, or travel incident to such activities, under this Act. Directs the President to report to the Congress with respect to the uses, and end users, of the permitted exports to Cuba.