The welfare reform legislation passed by Congress last year makes significant changes in the social welfare system, followed this year by contrasting shifts in the. federal tax system's treatment of families with children. This article discusses how the. welfare and tax law changes affect overall child care policy and funding levels for work-related child care, and evaluates the newly enacted child tax credit and the existing child care tax credit in light of their combined effects on low income working families.
Mary L. Heen, Child Care, Welfare Reform, and Taxes, Community Tax L. Rep., Oct. 1997, at 1, 12.