American families depend on affordable, reliable, quality child care to go to work – but this care is often hard to find and too costly. These challenges have a tremendous impact on our youngest learners and working parents, as well as employers and local economies who rely on a stable, reliable workforce. When combined with federal investments in early learning and care programs, updating provisions of the United States tax code would help strengthen child care in the United States. Working together and alongside the Child Tax Credit (CTC), these tax provisions represent critical tools for both improving access to care for working families and supporting employers who share child care expenses with their employees. (author abstract)

Contents:

1. Child and Dependent Tax Credit (CDCTC) 
2. Employer-Provided Child Care Credit (45F) 
3. Dependent Care Assistance Program (DCAP)