Child care's costs can be too high for low-income working families. As of 2004, along with a federal credit for child care expenses, 27 states offered tax credits or deductions to offset these expenses. Thirteen states offered a refundable child care credit—at least for low-income families; twelve states, care credits that were non-refundable; and three states, a deduction of child care expenses (Maryland offered both a non-refundable credit and a deduction).