Dependent Care : Current Tax Benefits and Legislative Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Child care.

Occupations.

Families.

Tax incentives.

Physical Description:

1 online resource (1 online resource (11 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2012.

System Details:

text file

Summary:

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 dependent care credit (DCTC), and the exclusion from income for employer-provided dependent care assistance programs (DCAP) 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 DCTC and DCAP, and summarizes related issues for Congress.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Dependent Care

Access Restriction:

Restricted for use by site license.