Tax Policy Center

Expansion of the Child and Dependent Care Tax Credit

Individual Taxes: 2009
Revenue table for an expansion of the child and dependent care tax credit that makes CDCTC fully refundable; indexes thresholds and expense limits for inflation; increases expense limit per child to $5,000; and increases the maximum credit rate to 50 percent.
September 8, 2009
Individual Taxes: 2009
2009 distribution, by cash income level, of an expansion of the child and dependent care tax credit that makes CDCTC fully refundable; indexes thresholds and expense limits for inflation; increases expense limit per child to $5,000; and increases the maximum credit rate to 50 percent.
September 8, 2009
Individual Taxes: 2009
2009 distribution, by cash income percentile, of an expansion of the child and dependent care tax credit that makes CDCTC fully refundable; indexes thresholds and expense limits for inflation; increases expense limit per child to $5,000; and increases the maximum credit rate to 50 percent.
September 8, 2009
Individual Taxes: 2009
Distribution table across cash income of the number of returns, the reported credit and average credit of the expanded Child Dependent Care Tax Credit (CDCTC) as compared to current law, assuming a 50% participation rate.
September 14, 2009
Individual Taxes: 2009
Distribution table across cash income of the number of returns, the reported credit and average credit of the expanded Child Dependent Care Tax Credit (CDCTC) as compared to current law, assuming a 90% participation rate.
September 14, 2009