This report card grades state child care tax provisions in effect for tax year 1993. States are rated according to a point system based on criteria identified in the National Women's Law Center's companion report, "Making Care Less Taxing: Improving State Child and Dependent Care Tax Provisions," which provides an overview of state child and dependent care (CADC) tax provisions and describes the best policies for states to adopt when designing such provisions. The higher the grade, the closer a state is to meeting the best policies for a CADC tax provision. Each state having a personal income tax, except Rhode Island and Vermont, is included. The grades are compiled by attributing a numerical value to 12 factors; the adequacy of the tax benefit--the amount of tax relief or refund that a family could receive under the provision--is considered the most important factor in assessing a state CADC provision. (Author/SW)