February 26, 2024
![Child and Dependent Care Tax Credit Child and Dependent Care Tax Credit](https://www.taxpolicycenter.org/sites/default/files/fiscal-facts/ff_screenshot_2.26.2024.png)
Fact:
The American Rescue Plan Act temporarily expanded the Child and Dependent Care Tax Credit (CDCTC) for 2021. The 6.2 million tax returns with CDCTC in 2021 claimed $2,100 each on average, compared with under $600 in prior years.