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Description: The Child and Dependent Care Expenses Credit (“child care tax credit” or “credit”) is a provision of the state income tax code that allows filers with income below $100,000 to reduce their tax liability by a percentage of their eligible child care expenses. The 2015–16 Budget Act required our office to prepare a report providing options to extend the credit to low– and middle–income families not currently receiving child care subsidies. This report provides an analysis of the costs, benefits, and trade–offs associated with these options.