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Wednesday, February 27, 2013

Dependent Care: Current Tax Benefits and Legislative Issues

Christine Scott
Specialist in Social Policy

To assist families who, to remain in the workforce, must pay for the care of dependents (children or older individuals who are physically or mentally unable to care for themselves), current law provides two tax benefits related to dependent care: the dependent care credit and the exclusion from income for employer-provided dependent care assistance programs. Both provisions are for employment-related expenses for the care of dependents under the age of 13 or dependents (or a spouse) who are physically or mentally incapable of caring for themselves.

This report discusses current tax treatment of dependent care expenses under the dependent care tax credit (DCTC) and the dependent care assistance programs (DCAP) and issues for Congress in expanding tax benefits for working caregivers.

Date of Report: January 18, 2013
Number of Pages: 11
Order Number: RS21466
Price: $29.95

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RS21466.pdf  to use the SECURE SHOPPING CART


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