Dependent Care : Current Tax Benefits and Legislative Issues

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

Summary

Discusses current tax benefits related to dependent care, including the dependent care credit and the exclusion from income for employer-provided dependent care assistance programs, available to fa...

Discusses current tax benefits related to dependent care, including the dependent care credit and the exclusion from income for employer-provided dependent care assistance programs, available to families with employment-related expenses for the care of dependents such as young children and individuals who are physically or mentally unable to care for themselves; and summarizes related legislation in the 110th Congress.

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