ERIC Number: ED373919
Record Type: RIE
Publication Date: 1994-Apr
Reference Count: N/A
Making Care Less Taxing: Improving State Child and Dependent Care Tax Provisions.
Steinschneider, Janice; And Others
Paying for care for children or adult dependents takes a large portion of many families' already limited budgets. Yet without such care, married-couple and single-parent families alike have difficulty entering or remaining in the labor force. The tax codes of the federal government and about half the states provide some assistance to families in meeting their employment-related care expenses. However, many states provide little or no tax assistance to families struggling to pay for care that is so essential to their economic well-being. This report was designed to help state policymakers and advocates rectify this situation and assist them in developing the best child and dependent care (CADC) income tax provisions possible for their states. By analyzing and evaluating tax policies relating to care for children and adult dependents, the report can help states enact such provisions and help other states improve CADC provisions already in place. The report reviews the reasons for supporting enactment of CADC tax provisions; describes the federal child and dependent adult care tax credit, which serves as the basis for many state provisions; and provides an overview of the state CADC tax provisions in effect for tax year 1993. The report also identifies policy decisions commonly made when enacting and implementing a CADC income tax provision and makes recommendations designed to help policymakers and advocates identify and pursue the best decisions for families. (TJQ)
Publication Type: Reports - Descriptive; Opinion Papers
Education Level: N/A
Authoring Institution: National Women's Law Center, Washington, DC.
Identifiers: Child Care Costs; Dependent Care Tax Credit; Family Policy; State Policy