The Child and Dependent Care Tax Credit

The Child and Dependent Care Tax Credit (CDCTC) is a federal program designed to facilitate the employment of persons with dependents. This article uses incremental theory as a framework for outlining the legislative process through which the CDCTC was developed and alterations the tax credit has endured from 1954 to the present. The effect of the CDCTC on families with diverse incomes is explored, revealing inequitable benefits favoring higher income families. Despite nominal targeting of this credit to low-income families, such families were found to rarely claim the credit. A discussion of barriers to and limitations of the credit for low-income families is provided and recommendations to improve the CDCTC are offered

Business · Child care · Demographic economics · Developmental psychology · Economics · Public economics · Tax credit · Early Childhood Education and Development · Education Systems and Policy · Gender, Labor, and Family Dynamics · Medicine · Psychology · Pediatrics

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