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T10-0018 - Child and Dependent Care Tax Credit: Raise Phaseout Threshold and Make Fully Refundable; Baseline: Current Law with EGTRRA Extensions; Distribution by Cash Income Percentile, 2011

2011 distribution, by cash income percentile, of the federal tax change from increasing the child and dependent care tax credit phaseout threshold to $85,000 and making it fully refundable. Estimates assume a 50 percent participation rate.

January 24, 2010