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T09-0023 - Expansion of Child and Dependent Care Tax Credit (CDCTC) Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18

Revenue impact of expanding the Child and Dependent Care Tax Credit (CDCTC) for years 2009 and 2010. Expansion would include allowing full refundability and indexing and altering the expense limit to be $5,000 per qualified child for a maximum of two children. This is in addition to President Obama's expansion proposal. Impact shown with and without the indexed extentsion of the AMT patch.

Download T09-0023.pdf (10.88 KB)

Download T09-0023.xls (18.5 KB)

January 21, 2009

Expansion of Child and Dependent Care Tax Credit (CDCTC)

Individual Taxes, Campaigns, Proposals, and Reforms