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The Expanded CDCTC Provides Limited Benefits to Families with Low Incomes

Benefit from CDCTC for 2026 Under Current Law, as Amended by PL 119-21

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Source: Tax Policy Center Microsimulation Model Table T25-0250.

Notes: CDCTC=child and dependent care tax credit. Reflects current law as of July 5, 2025. The average benefit among recipients is calculated only for tax units with children that benefit from the CDCTC, not all tax units with children. For more information on expanded cash income (ECI) see https://taxpolicycenter.org/resources/tax-model-resources/income-measure-used-distributional-analyses-tax-policy-center.