Subsidies for Child Care

A Tax Policy Center Forum

Monday, June 19, 2006
9:00 - 10:30 am (Continental breakfast 8:30 - 9:00 am)

The Urban Institute
5th floor, Katharine Graham Conference Room
2100 M Street, NW
Washington, DC

The high cost of adequate child care is a challenge for many families and a barrier to employment for low-income working families. A patchwork of state and federal tax and direct subsidy programs helps some families to afford child care, but there are major gaps in those programs. This forum will explore the child care benefits available through both tax and direct expenditure programs, identify the advantages and disadvantages of each approach, and examine the distribution of benefits from each system. Panelists will also consider options to increase participation and better target benefits to those in most need.

Among the questions to consider:

• How well do tax and direct subsidies work as a vehicle for helping low-income people with their child care needs? How could the approach be made more effective?
• What assistance do states provide through their tax systems to offset child care costs, and how well do the state tax subsidies work?
• Should tax credits for child care be made refundable so low-income taxpayers can benefit from them?
• What are the important considerations in determining the mix of subsidies for child care through direct spending programs or tax programs?

Speakers:
GINA ADAMS            Audio
Senior Research Associate, Urban Institute

NANCY DUFF CAMPBELL            Audio
Founder and Co-President, National Women's Law Center

RONALD HASKINS            Audio
Senior Fellow, Brookings Institution and Co-Director of the Center on Children and Families

ELAINE MAAG            Audio
Research Associate, Urban Institute and Tax Policy Center

Moderator:
PETER GOSSELIN            Audio
Los Angeles Times

Question & Answer:         Audio