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  ~Congressional
        'Research Service
  .. ..   Informing the legislative debate since 1914 ____ ___ ___ ___




Child and Dependent Care Tax Benefits: How

They Work and Who Receives Them


Margot L. Crandall-Hollick
Specialist in Public Finance

October 26, 2017


Congressional Research Service
                7-5700
           www.crs.gov
               R44993


CR8 REPORT
Prepared fDr Members and
Con~ mitte~s of Co~gres~