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Funding our future: Generating state and local tax revenue for quality early care and education

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Funding Our Future: Generating State and Local Tax Revenue for Quality Early Care and Education was informed by an active advisory group—the Child Care Revenue Work Group—made up of 30 experts—including tax policy experts and early childhood leaders, many with experience spearheading dedicated state or local tax initiatives. The report is intended as an introduction to funding possibilities for states and localities to explore; no recommendations are made and the report deliberately focuses on the “what” rather than the “how.” Seven tax policy areas are presented. Each tax is defined, and examples are included showing current use of these taxes for early care and education, policy ideas that have been tried but have not yet passed, and new, next generation ideas. (author abstract)

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