Making Care Less Taxing

The 2011 state-by-state Making the Grade for Care report card, a companion piece to Making Care Less Taxing, ranks the 34 child and dependent care tax provisions in effect in 28 states in tax year 2010.

This Reports & Toolkits examines tax-based approaches for financing child care at both the state and federal levels.

This state-by-state report card, a companion piece to the 2006 report Making Care Less Taxing, 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.

To read its 2006 companion piece, see Making Care Less Taxing report.

The Little Engine That Hasn't examines tax credits for employers that provide some form of child care assistance to their employees.  Over half the states and the federal government have enacted some form of employer tax credit for child care.  Using available data about the utilization of the credits and interviews with child care advocates, tax experts and employers across the country, this report finds that few employers have claimed these credits, assesses why these credits have had such a limited impact and discusses the policy implications.  It is an invaluable resource for policy makers and advocates alike.