Description:
Policymakers may be interested in tax policy options that incentivize businesses to provide child care for their employees. One existing option is the Internal Revenue Code (IRC) Section 45F credit. Available data indicate that the 45F credit is rarely claimed, raising questions about whether the credit is an effective incentive and whether employers view providing child care as a net benefit. (author abstract)
Resource Type:
Other
Publisher(s):
Country:
United States