There are a handful of tax credits and deductions that support families with children, and the Employer-Provided Child Care Credit (45F) is one of the ways the tax code is used to help address the needs of both working parents and employers. Under 45F, employers receive a tax credit for helping their employees access child care. Participating businesses can provide child care on-site or contract with local child care facilities. In doing so, employers are helping to increase the number of child care slots available in their community. (author abstract)