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Making care less taxing: Improving state child and dependent care tax provisions A policy paper that reviews the reasons for enacting child and dependent care (CADC) income tax provisions, describes the federal child and dependent care tax credit, gives an overview of the 2001 state CADC tax provisions, and provides policy recommendations. |
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Research Connections is supported by grant #90YE0104 from the Office of Planning, Research and Evaluation, Administration for Children and Families, U.S. Department of Health and Human Services. The contents are solely the responsibility of the National Center for Children in Poverty and the Inter-university Consortium for Political and Social Research and do not necessarily represent the official views of the Office of Planning, Research and Evaluation, the Administration for Children and Families, or the U.S. Department of Health and Human Services.
