The Child and Dependent Care Credit: Impact of Selected Policy Options
Description:
This report first briefly summarizes key components of the child and dependent care tax credit (CDCTC), including reviewing eligibility requirements and how the credit is calculated. It also provides an overview of some characteristics of recipients and analyzes four potential selected policy changes: (1) making the current credit refundable, (2) converting the credit to a deduction, (3) increasing the credit rate, and (4) increasing the amount of qualifying expenses.
Date:
December 5, 2017
Creator:
Crandall-Hollick, Margot L. & Falk, Gene
Item Type:
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Partner:
UNT Libraries Government Documents Department