According to research based on the 2004 Survey of Income and Program Participation, working families with young children living in poverty pay 32 percent of their income on child care, nearly five times more than families living at more than 200 percent of the poverty level. This brief asks policy makers to consider allowing more subsidies to be available to those who could benefit most from them. (Contains 3 figures, 2 tables, and 8 endnotes.)