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The Employer-Provided Child Tax Credit (45F)


This report provides an explanation of the Employer-Provided Child Tax Credit (45F) and its intent to improve child care accessibility for working families. Some examples of employer implementation are presented, as well as a discussion of low employer take-up rates and a summary of findings from the U.S. General Accountability Office (GAO) about employer usage and understanding of 45F. The appendix provides tax implications of child care benefits for individual tax returns.

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