The Child and Dependent Care Tax Credit (CDCTC) is a federal tax credit that helps offset some of the cost of child care and other family care needs. Historically, families with low and moderate incomes have had limited access to this credit due to elements of its policy design. Our research examines the impact of CDCTC and proposals for policy change on poverty and the ways in which child care assistance can be delivered through the tax system at the federal, state, and local level.
Research
2022
- Paying for child care to work? Evaluating the role of policy in affordable care and child poverty, Social Service Review—Mar 2022
2021
- A lifetime’s worth of benefits: The effects of affordable, high-quality child care on family income, the gender earnings gap, and women’s retirement security, with National Women's Law Center—Apr 2021
- The potential poverty reduction effect of the American Families Plan—Apr 2021
- The potential poverty reduction effect of the American Rescue Plan—Mar 2021
2019