[20210510]IN11645_儿童和受扶养人税收抵免（CDCTC）：根据《2021美国救援计划法案》（ARPA；P.L117-2).pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Child and Dependent Care Tax Credit (CDCTC): Temporary Expansion for 2021 Under the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) Updated May 10, 2021 The child and dependent care tax credit (CDCTC) can help to partially offset working families child care expenses. The American Rescue Plan Act (P.L. 117-2; ARPA) provided a temporary expansion of the CDCTC for 2021. This Insight summarizes the temporary change, highlighting the credit amount for 2021 before and after the temporary expansion. The Biden Administration has proposed making the ARPA expansion of the CDCTC permanent. Beyond the CDCTC, working families may also be eligible to receive tax-free employer-sponsored child care benefits, often in the form of a flexible spending arrangement/account (FSA). ARPA increased the maximum amount of tax-free child care benefits employers could provide from $5,000 to $10,500 for 2021. This change is not discussed further in this Insight. How would the CDCTC have been calculated for 2021 before ARPA? For 2021, prior to ARPA, the CDCTC would have allowed eligible taxpayers to reduce their federal income