Child Care: The Forgotten Tax Deduction

Authors

Efrem Z. Fischer, Benjamin N. Cardozo School of Law

Abstract

This Note argues that the current deductions for child care expenses under the Internal Revenue Code are insufficient and inequitable, particularly for secondary earners, usually women. It proposes replacing the existing system with a higher deduction mechanism, such as a $10,000 limit per child, indexed for inflation, with a phaseout for higher incomes. The current system fails to account for the true costs of child care, exacerbates the marriage penalty, and discourages labor force participation among secondary earners. The proposed reform aims to address these issues by providing a more substantial and equitable tax benefit.

Disciplines

Education Law | Internet Law | Law | Law and Gender

Recommended Citation

Efrem Z. Fischer, Child Care: The Forgotten Tax Deduction, 3 Cardozo J. Equal Rts. & Soc. Just. 113 (1996).
Available at: https://larc.cardozo.yu.edu/cardozoersj/vol3/iss1/10