Tax Policy Center

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T07-0162 - Child and Dependent Care Tax Credit (CDCTC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17

2007-2017 Static impact on individual income tax liability and revenue for four options to reform the child and dependent care tax credit: (1) allowing the CDCTC regardless of tentative AMT, (2) an AMT fix plus making the changes in EGTRRA permanent, (3) an AMT fix and permanence plus indexing the credit for inflation, and (4) an AMT fix, permanence, and indexation plus making the credit fully refundable

May 29, 2007