Tax Policy Center

Reforming the Child and Dependent Care Credit

Individual Taxes
2006 Distribution of tax benefits from the child and dependent care tax credit by cash income class including the percent with a benefit, the percent change in after-tax income resulting from the benefit, and the average tax benefit
May 29, 2007
Individual Taxes
2006 Distribution of tax benefits from the child and dependent care tax credit by cash income percentile including the percent with a benefit, the percent change in after-tax income resulting from the benefit, and the average tax benefit
May 29, 2007
Individual Taxes
2006 Distribution of tax benefits from a fully refundable child and dependent care tax credit by cash income class including the percent with a benefit, the percent change in after-tax income resulting from the benefit, and the average tax benefit
May 29, 2007
Individual Taxes
2006 Distribution of tax benefits from a fully refundable child and dependent care tax credit by cash income percentile including the percent with a benefit, the percent change in after-tax income resulting from the benefit, and the average tax benefit
May 29, 2007
Individual Taxes
2006 Number of returns claiming the child and dependent care tax credit, the total amount of credit claimed, and the average credit, under current law and if the credit were made fully refundable, by cash income class
May 29, 2007
Individual Taxes
2006 Distribution by cash income class of tax units with earnings qualified for the child and dependent care tax credit, tax units receiving benefits from the credit under current law, and tax units receiving benefits from the credit if it were fully refundable
May 29, 2007
Individual Taxes
2006 Distribution by cash income class of the change in federal tax benefits resulting from the changes in the child and dependent care tax credit in EGTRRA (the 2001 tax cut)
May 29, 2007
Individual Taxes
2006 Distribution by cash income percentile of the change in federal tax benefits resulting from the changes in the child and dependent care tax credit in EGTRRA (the 2001 tax cut)
May 29, 2007
Individual Taxes
2006 Number of returns claiming the child and dependent care tax credit, the total amount of credit claimed, and the average credit, under pre-EGTRRA law and current law, by cash income class
May 29, 2007
Individual Taxes
2006 Number of returns claiming the child and dependent care tax credit, the total amount of credit claimed, and the average credit by filing status and credit rate
May 29, 2007
Individual Taxes
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
May 29, 2007
Individual Taxes
2006-17 Estimates of the reduction in tax revenue due to the credit for child and dependent care expenses against four baseline assumptions: current law, current law with AMT relief, tax cuts extended, and tax cuts extended with AMT relief.
September 12, 2007