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Assessing President Trump’s Child Care Proposals

Author

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  • Lily L. Batchelder
  • Elaine Maag
  • Chye-Ching Huang
  • Emily Horton

Abstract

During the presidential campaign, Donald Trump proposed three tax benefits for child care: a credit for low-income families, an above-the-line deduction, and tax-subsidized savings accounts. While these proposals laudably bring attention to the heavy burden that child care costs place on many low- and middle-income families, they are a case study in how not to reform child care policy. They are unduly complicated, arbitrarily exclude certain low-income families, deliver support well after child care payments are due, and provide the largest benefits to higher-income families who need the least help.

Suggested Citation

  • Lily L. Batchelder & Elaine Maag & Chye-Ching Huang & Emily Horton, 2017. "Assessing President Trump’s Child Care Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(4), pages 759-782, December.
    • Handle: RePEc:ntj:journl:v:70:y:2017:i:4:p:759-782
    DOI: 10.17310/ntj.2017.4.03
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