ERIC Number: ED220201
Record Type: Non-Journal
Publication Date: 1982-Apr
Reference Count: N/A
Strategies to Address the Impact of the Economic Recovery Tax Act of 1981 and the Omnibus Budget Reconciliation Act of 1981 on the Availability of Child Care for Low-Income Families.
Zeitlin, June H.; Campbell, Nancy Duff
In 1981, Congress enacted major legislative changes that affect the availability of child care for low-income families. In the name of economic recovery, tax cuts were enacted, social service programs were merged into a block grant, and government benefits for poor families were substantially reduced. This article reviews these statutory changes for their impact on the availability of child care for low-income families and proposes strategies to address the changes. The article is divided into four sections. The first section describes the need for child care for low-income families and the child care arrangements that are available to these families today. The second section describes recent changes in the Internal Revenue Code that affect the availability of child care, focusing on the dependent care tax credit and its usefulness for low-income families. The third section describes the new Social Services Block Grant Program which replaced the social services provisions of Title XX of the Social Security Act. The last section describes changes in the Aid to Families with Dependent Children Program, focusing on the changes in the amount of earned income disregarded in determining eligibility and payment level for child care. The child care provisions of three new work programs are examined: the Work Incentive Demonstration Program, the Community Work Experience Program and the Work Supplementation Program. (Author/RH)
Publication Type: Reports - Descriptive; Guides - Non-Classroom
Education Level: N/A
Sponsor: Legal Services Corp., Washington, DC.
Authoring Institution: National Women's Law Center, Washington, DC.
Identifiers - Laws, Policies, & Programs: Aid to Families with Dependent Children; Internal Revenue Code