This report summarizes findings from a review of Massachusetts’ child care subsidy eligibility policies and implementation practices. The review included interviews and focus groups with approximately 60 experts and stakeholders with a broad range of perspectives on the system. It identifies several important issues that, if addressed, could improve the efficiency and effectiveness of the subsidized child care system. Such reforms would help fill in some of the gaps in the current policy framework, which has many strong components. This review is one component of a legislatively mandated assessment of the Massachusetts subsidized child care system.