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This report is one in a series of updates. For the most recent coverage of this report series, please see 11-RS-21466a in the 2011 issue. Discusses current tax benefits related to dependent care, i...
This report is one in a series of updates. For the most recent coverage of this report series, please see 11-RS-21466a in the 2011 issue.
Discusses current tax benefits related to dependent care, including qualified employment-related expenses, definition of "qualified dependent," the child and dependent care credit (CDCTC), 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. Addresses interaction between CDCTC and exclusion, and summarizes related issues for Congress.