Child and Dependent Care Tax Benefits: How They Work and Who Receives Them. Congressional Research Service, Library of Congress. Margot L. Crandall-Hollick. October 26, 2017
Two tax provisions subsidize the child and dependent care expenses of working parents: the child and dependent care tax credit (CDCTC) and the exclusion for employer-sponsored child and dependent care.
The child and dependent care tax credit is a nonrefundable tax credit that reduces a taxpayer’s federal income tax liability based on child and dependent care expenses incurred. The policy objective is to assist taxpayers who work or who are looking for work. A taxpayer must meet a variety of eligibility criteria including incurring qualifying child and dependent care expenses for a qualifying individual and have earned income.
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Helping Kids and Families Cope With Violence: Safe Start Promising Approaches. RAND Corporation. Dana Schultz et al. March 30, 2017.
Although rates of children’s exposure to violence have been declining in the United States, the problem remains extensive. The most recent study found that more than half of children in a national sample had been exposed to violence in the past year. Children who have been abused or witnessed violence are more likely than other children to develop mental health problems and engage in risky behaviors. Some of these problems can persist into adulthood. [Note: contains copyrighted material].
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Paternity and parental leave policies across the European Union. RAND Corporation. Janna van Belle. October 20, 2016.
Despite the positive effect of paternity- and parental leave uptake by fathers on a number of economic, social and demographic outcomes, the current uptake of leave by fathers across Europe is low. Research has shown that there is a large number of interlocking factors that affect uptake of leave by fathers, including the height of compensation, the availability of affordable childcare, the flexibility of leave arrangements, gender norms and cultural expectations. The author describes the different policies available across Europe that address the uptake of paternity leave and parental leave, discusses the link between uptake of leave by fathers and the various outcomes associated with uptake, and gives an overview of the existing barriers to uptake. She finds that although low or absent compensation levels during the leave are a key factor why fathers will or cannot take their leave entitlement, an increase in uptake will most likely result from an interlocking set of family policies that help dual earner families to combine work and family life in a sustainable manner. These include policies that directly encourage fathers to take up leave, such as well-compensated individual leave entitlements, policies aimed at creating a sustainable solution to the challenges of combining work and family life, such as leave arrangements that are flexible and adaptive to individual needs, but also policies aimed at changing workplace culture. [Note: contains copyrighted material].
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The long-term impact of the Head Start program. The Hamilton Project. Lauren Bauer and Diane Whitmore Schanzenbach. August 19, 2016.
A growing body of rigorous evidence suggests that policy interventions aimed at early childhood bear fruit for decades. For example, reductions in air pollution in the first year of life and more experienced kindergarten teachers are associated with increases in later earnings, while childhood access to food stamps and Medicaid causes better health in adulthood. Across many studies of several programs, preschool attendance among disadvantaged children has been found to positively impact participants. [Note: contains copyrighted material].
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The Educational and Mental Health Needs of Syrian Refugee Children. Migration Policy Institute. Selcuk R. Sirin and Lauren Rogers-Sirin. October 2015.
The Syrian civil war, which began in March 2011, has subsequently displaced nearly 12 million people, more than 4 million of them beyond Syria’s borders. Children under the age of 18 represent about half of the Syrian refugee population, with approximately 40 percent under the age of 12. As the refugee crisis continues to unfold, the report takes stock of what is happening to these displaced children. [Note: contains copyrighted material].
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Profiles: The State of Early Childhood Programs. Center for American Progress. April 10, 2015.
The social and economic benefits of high-quality early childhood programs have created substantial momentum for increased investment. As more and more states have acknowledged the importance of such programs, they have answered this call. Despite these efforts, states must make additional investments in early childhood programs in order to increase accessibility and improve or maintain quality. The provides insight into what states are doing to ensure that high-quality education is accessible to all children and how they can improve on that success. [Note: contains copyrighted material].
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Unaccompanied Child Migration to the United States: The Tension between Protection and Prevention. Migration Policy Institute. Marc R. Rosenblum. April 2015.
Policymakers, the public, and the media were seemingly caught off-guard in spring 2014 when a surge of child migrants from Central America reached the U.S.-Mexico border in unprecedented numbers. Yet the uptick began in 2011. The report examines the causes of this surge and recommends policy solutions to advance both critical protection and enforcement goals in situations of complex, mixed flows. [Note: contains copyrighted material].
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