Research Report Recent Expansions to the Child And Dependent Care Tax Credit
Elaine Maag
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The Child and Dependent Care Tax Credit (CDCTC) provides tax relief to those who are working or are looking for work and are paying for the care of children under age 13, a disabled spouse, or other dependent. The credit equals a percentage of qualified expenses up to a cap. To qualify for the credit, the person must have earned income. This article will focus on recent expansions to the Child and Dependent Care Tax Credit.
Research Areas Taxes and budgets
Tags Individual taxes
Policy Centers Income and Benefits Policy Center