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America’S (D)Evolving Childcare Tax Laws, Shannon W. Mccormack

Georgia Law Review

Proponents touted the Tax Cuts and Jobs Act (the
TCJA)—enacted in the twilight of 2017—by claiming it
would help American working families. But while the
TCJA expanded some benefits available to parents with
dependent children, these parental tax benefits may be
claimed regardless of whether or to what extent
childcare costs are incurred to work outside the home.
To help working parents with these (often significant)
costs, Congress might have turned to two other
mechanisms in the tax law—the “child and dependent
care credit” and the “dependent care exclusion.” While
these childcare tax benefits are only available to working
parents …