T09-0381 - Expand the Child and Dependent Care Tax Credit (CDCTC), Baseline: Current Law, Distribution of Federal Tax Change by Cash Income Percentile, 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.