Child Care & Early Learning

This essential report provides recommendations for state policymakers and advocates on ways to develop the best tax policies for families that must pay for costly child and dependent care to be gainfully employed.  It also provides a review and analysis of all state child and dependent care tax provisions in effect for tax year 2005.

See also the Making the Grade for Care report card, which ranks 31 tax provisions in 27 states based on the tax assistance they provide to working families with child and dependent care expenses in tax year 2005.