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.

Families.

Occupations.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2013

Summary:

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

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

Notes:

CRS Report

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2014-DSP-0311

Access Restriction:

Restricted for use by site license