During the presidential campaign, Donald Trump proposed three new tax benefits related to child care – an expanded credit for low-income families, a deduction for higher income families, and a savings account. These proposals bring attention to the burden child care costs can place on low- and middle-income families. Our analysis finds that about 70 percent of benefits go to families with at least $100,000 and 25 percent of benefits go to families with at least $200,000. Very few benefits go to the lowest income families who are likely to struggle most with paying for child care.