Description:
This memorandum summarizes changes to state and federal child and dependent care tax provisions that took effect or were enacted in 2011. Since the National Women's Law Center's April 2011 edition of its publication Making Care Less Taxing: Improving State Child and Dependent Care Tax Provisions and its accompanying state-by-state report card Making the Grade for Care, which together present a comprehensive overview of CADC provisions in effect through tax year 2010, no states enacted new CADC provisions. Three states, Arkansas, California, and Kansas, enacted legislative changes to their CADC provisions; the most significant change occurred in California, which made its previously refundable credit nonrefundable. (author abstract)
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