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.

Employee fringe benefits.

Families.

Occupations.

Physical Description:

1 online resource (1 online resource (16 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2014.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Discusses current tax benefits that help taxpayers pay for costs of caring for children and older dependents who cannot care for themselves. Covers qualified employment-related expenses, definition of "qualified dependent," the child and dependent care credit (CDCTC), employer-provided dependent care assistance programs, and interaction between CDCTC and exclusion. Summarizes related issues for Congress.

This report is one in a series of updates. For the most recent coverage of this report series, please see 14-RS-21466c in the 2014 issue.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Mar. 2015). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

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

Access Restriction:

Restricted for use by site license.