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Research Archive

January 22, 2026

The Child and Dependent Care Tax Credit Should Not Subsidize Stay-at-Home Parents

Last week, the Republican Study Committee released a legislative framework intended to make the American Dream more affordable. The goal is laudable, and many of the ideas are sound. But among the ideas that should be sent to the chopping block is a proposal to allow stay-at-home parents to claim the Child and Dependent Care…