Hastings International and Comparative Law Review


The future of the United States lies in one of its most important resources: its children. Child care plays a key role in the development of this resource. However, we face a child care crisis in the United States: both in terms of costs and quality. This Note, in an effort to address the high costs of child care, discusses the Child Care Tax Credit in the United States, a federal program designed to provide tax relief for working parents who incur child care expenses. A discussion of the Canadian tax approach to child care expenses and a comparison of the two systems follows. This comparison provides a basis for a proposal for change in the U.S. Child Care Tax Credit: change designed to make the credit effective for its intended beneficiaries- lower income families.