a new vision for child care in the united states: a proposed new tax credit to expand high-quality...

8/20/2019 A New Vision for Child Care in the United States: A Proposed New Tax Credit to Expand High-Quality Child Care

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A New Vision for Child Care

in the United States

A Proposed New Tax Credit to Expand High-Quality Child Care

By Katie Hamm and Carmel Martin September 2015

WWW.AMERICANPROGRESS.O


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A New Vision for Child Care

in the United States

A Proposed New Tax Credit to Expand

High-Quality Child Care

By Katie Hamm and Carmel Martin September 2015


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1 Introduction and summary

3 The growing need for child care

to support families

8 A new approach to child care

19 Conclusion

20 Appendix 1: Child care cost burden reduction

for a family earning $40,000 per year

22 Endnotes

Contents


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1 Center for American Progress | A New Vision for Child Care in the United States

Introduction and summary

More han 12 million children in he Unied Saes under age 5 atend child care

each week.1 Across he counry, millions o working amilies sruggle o find

affordable, high-qualiy child care. For mos o hose amilies, child care is an

economic necessiy, as 65 percen o children under 6 years old have all o heir

available parens in he labor orce.2

However, child care is quickly becoming unaffordable or he amilies who need i.

Te average annual price o a child care cener exceeds $10,000, and his price isgrowing.3 Over a 12-year period rom 2000 o 2012, child care coss or a ypical

middle-class amily grew by $2,300.4 In 31 saes and he Disric o Columbia,

he cos o ull-ime, cener-based child care rumps he average annual cos o

uiion and ees or a public our-year universiy.5 Exising programs designed o

help amilies afford child care, including he Child Care and Developmen Block

Gran and he Child and Dependen Care ax Credi, reach only a small porion

o amilies and do no reflec acual child care prices.

Te Unied Saes has he hird-highes child care coss or amilies, as mea-

sured by percenage o amily income, compared wih oher Organisaion or

Economic Co-operaion and Developmen, or OECD, counries.6 A he same

ime, he Unied Saes spends comparaively less money han oher counries

when i comes o helping amilies afford child care.7 Failing o inves in child

care can have negaive economic consequences, leading o lower earnings or

amilies and less economic growh.

Now more han ever, he Unied Saes is in need o a child care sysem ha sup-

pors working amilies and reflecs he financial realiies ha hey ace. Te Cener

or American Progress proposes a High-Qualiy Child Care ax Credi availableo help low-income and middle-class amilies afford child care. Te ax credi

would provide up o $14,000 per child o reflec he cos o high-qualiy child care

paid direcly o providers on a monhly basis o help amilies afford child care.


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Families would conribue up o 12 percen o heir income oward child care ees

on a sliding scale. Te new ax credi would suppor access o child care raed as

high qualiy, which would be seleced by parens. Tis proposal would comple-

men CAP’s call or universal, volunary preschool or all 3- and 4-year-olds, hus

creaing access o high-qualiy early learning programs rom birh o kindergaren

enry. In addiion o improving access o high-qualiy programs or children, heproposal would save amilies housands o dollars per year and aciliae child care

arrangemens ha suppor financial securiy or working amilies. In supporing

he curren workorce and preparing omorrow’s workorce or success, he pro-

posal would help secure America’s economic uure.


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The growing need for child care

to support families

Many o he Unied Saes’ curren work-amily policies sem rom a ime period

when amilies had a ull-ime, say-a-home caregiver, ypically he moher.

oday’s labor orce includes 67 million women, who hold nearly hal o all jobs.8

In 40 percen o American households, mohers are sole or primary breadwin-

ners.9 Anoher 25 percen are co-breadwinners.10 Sixy-our percen o women

wih children under age 6 are in he labor orce.11

Changes in amily srucure, as well as overall increases in cos o livinginclud-ing everyhing rom healh care o housinghave placed enormous financial

pressure on amilies and conribued o an increase in women’s labor orce par-

icipaion.12 Despie growing inequaliy and sagnan wages, amily incomes have

risen over he pas ew decades, mosly due o an increase in women in he work-

orcewhich ranslaes o boh aduls in he household working.13 Mos amilies

now include dual earners, boh ull and par ime, or a single-paren breadwinner;

62 percen o married-couple amilies, 71 percen o single mohers, and 83 per-

cen o single ahers are in he workorce.14

In addiion o being an economic necessiy, high-qualiy early learning programs

have become an educaional necessiy or young children. Over he pas several

decades, research on brain developmen has documened he imporance o he

firs five years o lie.15 From birh o age 5, approximaely 90 percen o children’s

brain developmen occurs.16 Likewise, several longiudinal sudies have demon-

sraed ha high-qualiy early educaion can have long-lasing posiive impacs or

young children.17 Children who atend higher-qualiy child care have ewer behav-

ioral issues and perorm beter in mah in elemenary school.18 Undersanding he

advanages o high-qualiy child care, parens are no longer finding cusodial child

carewhich is designed o keep children sae while heir parens workaccep-able. Unorunaely, child care qualiy in he Unied Saes is mosly mediocre o

poor.19 Low- qualiy child care can negaively affec children’s developmen ino

adolescence.20 High-qualiy, affordable child care has hus become a necessiy or

amilies’ economic securiy and children’s educaional success.


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Child care costs are out of reach for many American families

Even hough child care is an economic necessiy or amilies across he earn-

ings specrum, i is ou o reach or many low-income and middle-class amilies.

Beween 2000 and 2012, child care coss or a ypical middle-class amily o our

earning $80,000 per year grew by $2,300, while wages remained sagnan. (seeFigure 1) Full-ime care can cos amilies up o $16,000 per year in some areas.21

For a ypical amily wih an inan and a preschooler in a child care cener, he

average child care coss exceed median ren prices in every sae.22 Moreover, he

average cos o a child care cener exceeds uiion and ees or a public our-year

college in 31 saes and he Disric o Columbia.23

Child care expenses are paricularly dauning or low-income amilies. (see able

1) Among amilies wih children under age 5 who incur child care expenses, child

care accouns or 9 percen o oal amily income.24

However, amilies living below he ederal povery line, or $24,250 in annual income or a amily o our,

spend 36 percen o heir income on child care.25

FIGURE 1

The real median income of families with children

versus the real price of child care

Source: CAP analysis using Bureau of the Census, Table F-10: Presence of Children Under 18 Years Old All Families by Median and MeanIncome: 1974 to 2013, (U.S. Department of Commerce, 2014), available at http://www.census.gov/hhes/www/income/data/historical/-families/; Bureau of Labor Statistics, "Consumer Price Index Child Care & Nursery School Component–CUUR0000SEEB03," available at

http://download.bls.gov/pub/time.series/cu/cu.data.17.USEducationAndCommunication (last accessed July 2015). Both prices weredeflated using the Consumer Price Index for All Urban Consumers Research Series, or CPI-U-RS.

0.9

1.2

0.7

0.8

1.0

1.1

1.3

1.4

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Real price of child care

Real median income offamilies with children


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TABLE 1

Average weekly child care expenditures of families with childrenyounger than age 5 and employed mothers who make payments

Average

weekly

child care

costs

Average

monthly

family

income

Percentage

of family ’s

monthly income

spent on

child care

Mother’s

average

monthly

income

Percentage

of mother ’s

monthly income

spent on

child care

All families with children

younger than age 5$181 $8,783 9% $3,477 23%

All families below the

poverty level$103 $1,239 36% $1,044 43%

All families at or above

poverty level$188 $9,488 9% $3,705 22%

100–199 percent of

poverty level$129 $2,751 20% $1,667 33%

200-plus percent of

poverty level$203 $11,157 8% $4,209 21%

Note: Poverty levels defined by the Office of the Assistant Secretary for Planning and Evaluation, “2015 Poverty Guidelines,”available at http://aspe.hhs.gov/poverty/15poverty.cfm (last accessed July 2015).

Source: Bureau of the Census, Who’s Minding the Kids? Child Care Arrangements: 2011 (U.S. Department of Commerce, 2013), Tables 6 and 5, available athttp://www.census.gov/programs-surveys/sipp/data/tables/2008-panel/2011-tables.html.

Infants and toddlers particularly need high-quality child care

Families wih young children under age 3 ace considerable obsacles o find-

ing affordable, high-qualiy child care. Te cos o inan child care is exremely

high, ranging rom abou $5,500 per year in Mississippi o $16,500 per year in

Massachusets.26 Te average hourly cos o inan child care is almos 30 percen

higher han care or a 4-year-old. For ull-ime, year-round care, his amouns o

an addiional $4,000 per year.27 Children under age 3, especially inans in he

firs year o lie, are expensive o care or because adul-o-child raios mus be

low o provide qualiy child care.28 Young children may also require smaller group

sizesand hence, more classroomsas well as cosly equipmen, such as cribs.

A naional survey o child care ceners ound he average cos or inans under

12 monhs old o be $18,000 per year, based on a 45-hour week or 52 weeks per

yearwhich is more han he annual income o a paren earning he minimum wage or he same amoun o ime.29 Moreover, his expense comes a a ime when

amilies have ewer overall resources due o he birh o a child, including lower

wages because o ime away rom work, increased healh care expenses, and he

coss o purchasing equipmen o care or a newborn.


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Unorunaely, here are ew opions or affordable, high-qualiy inan and oddler

care available. Te Early Head Sar programwhich serves poor inans, od-

dlers, and pregnan womenrepresens he gold sandard in qualiy bu reaches

less han 5 percen o eligible children.30 Oher public programs are scarce. A

naional survey o child care ceners ound ha among programs ha are ree o

all parens, less han 9 percen serve children under age 1.31

Sixy-five percen oceners do no serve children 1-year-old or younger,32 and 44 percen do no serve

children under age 3 a all.33 By comparison, 29 percen o cener-based programs

serving 4-year-olds provide a ree program.34 America needs a robus invesmen

in very young children o ensure ha children have access o high-qualiy pro-

grams saring a birh.

The United States is fall ing behind its competitors

Te Unied Saes is one o he ew developed counries ha has ye o subsan-ially inves in early childhood educaion and care.35 Te cos o U.S. child care is

comparaively high relaive o oher developed counries, while public spending

remains lower by inernaional sandards.36 O he OECD counries or which daa

are available, he Unied Saes has he hird-highes cos o child care as mea-

sured by percenage o amily income. (see able 2)37 Te Unied Saes currenly

spends less han hal o 1 percen o is ederal budge on child care.38 By compari-

son, oher OECD counries spend anywhere rom 2 percen o 7 percen.39

Over the past few years, Germany has emerged as one of the stron-

gest economies in the eurozone. In the first half of 2015, while other

European neighboring countries were struggling to avoid financial

disaster, Germany posted the lowest unemployment numbers the

country had seen since reunification.40 An important component of

Germany’s long-term economic strategy is safeguarding and develop-

ing its workforce.41 As a result, in recent years, Germany has taken

important steps to develop a more robust early childhood landscape.

In the mid-1990s, the government created its first framework for a

part-time public child care system for children ages 3 to 6, followed

by one for public infant and toddler care in 2004.42 The follow

year, the government invested the equivalent of about $1.7 m

U.S. dollars to expand the supply of child care slots.43 In an eff

create basic quality standards, the bill also provided state sup

for the training and regulation of providers, as well as health

safety inspections of child care settings.44 Then, in 2013, when

peer countries were still rebuilding from the global financial c

Germany gave its citizens the right to child care for children oage 1.45 In the five-year period preceding this law, the govern

took steps to create 750,000 new child care spaces to help me

growing need.46

Child care in Germany


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Te Unied Saes sands o lose economic ground o is global compeiors

absen policy o address child care. High-qualiy child care is an imporan ool o

increase he size o he workorce by helping amilies mainain employmen, and

i suppors he uure workorce by preparing children or school. Unorunaely,

curren child care policy in he Unied Saes represens a missed opporuniy

when i comes o reaching hese goals.

Current child care policies fall short

Te Unied Saes subsidizes he cos o child care or amilies hrough wo pro-

grams: he Child Care and Developmen Block Gran, or CCDBG, and he Child

and Dependen Care ax Credi, or CDCC. Te ormer provides vouchers o

some low-income amilies, and he later is a ax credi ha largely arges higher-

income amilies. Boh programs all shor when i comes o helping amilies afford

high-qualiy child care.

Te CCDBG provides $5.3 billion in sae block grans o subsidize he cos o

care and o make invesmens in qualiy, which saes mus parially mach wih

heir own unds.47 Saes, and even communiies, have differen policies o disrib-

ue child care subsidies, bu mos saes provide vouchers o low-income parens

o help hem afford a child care provider o heir choosing. However, he CCDBG

only reaches one in six o all eligible children, or abou 1.5 million children, and

ha number is declining.48 In 2013, he CCDBG served is ewes number o chil-

dren since 1998.49 Even i a amily does receive a child care subsidy, he amoun is

ypically oo low o allow hem o purchase high-qualiy child care. In 2013, he

average subsidy or cener-based child care was approximaely $4,900 per year

less han hal o he average cos.50

For higher-income amilies, he CDCC allows amilies o ake a ax credi o up

o $1,050 or one child and $2,100 or wo children.51 Te ax credi is no reund-

able, which means ha amilies ha owe litle or nohing in axes canno ake ull

advanage o he credi. Families ha earn beween $100,000 and $200,000 per

year receive he larges benefis rom he ax credi.52 Te ax credi also does no

benefi amilies unil he ollowing year when hey file heir ax reurns, whichmeans ha amilies who canno afford he expense upron canno benefi rom

he ax credi. Like he child care subsidy, he ax credi reaches oo ew amilies

and provides insufficien assisance o help amilies afford child care.

TABLE 2

Child care costs acrossOECD countries

Country

Cost of chi

as a perce

of net fa

incom

United Kingdom 33.80

New Zealand 28.97

United States 28.72

Ireland 27.40

Netherlands 19.88

Slovak Republic 16.90

Luxembourg 16.89

Finland 16.76

Australia 15.73

Japan 15.26

OECD average 12.57

Czech Republic 11.60

Norway 11.16

Israel 11.08

Denmark 10.68

Belgium 10.24

France 9.71

Germany 9.69

Slovenia 9.04

Spain 5.64

Iceland 5.48

Poland 5.45

Estonia 5.00

Sweden 4.35

Portugal 4.23

Hungary 3.95

Austria 2.71

* Net income is the amount of money thahousehold earns, or gains, each year after transfers. It represents the money availablhousehold for spending on goods or servi

Source: Organisation for Economic Co-opeand Development Directorate of EmploymLabour and Social Affairs, “PF3.4: Childcare(2014), available at http://www.oecd.org/ePF_3_4_Childcare_support_May2014.pdf


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A new approach to child care

Te Unied Saes needs a new approach o make high-qualiy, affordable child

care a realiy or amilies. In order o effecively address he numerous barriers ha

millions o amilies ace when searching or child care, he soluion mus give par-

ens a choice o high-qualiy providers, suppor hem in affording he cos, and be

widely available o parens wih young childrenespecially hose wih children

under age 3, who ace he bigges challenges.

o address hese issues in he child care marke, CAP proposes a High-QualiyChild Care ax Credi o help low-income and middle-class amilies afford child

care. Te ax credi would be argeed o high-qualiy providers, driving he

child care marke o improve and creaing a rue choice among qualiy child care

providers or he very firs ime. o suppor amilies ha sruggle o afford ever-

increasing child care coss, among oher household expenses, he ax credi

worh up o $14,000 per childwould be advanced o amilies hroughou he

year on a monhly basis and paid direcly o a child care provider ha he paren

chooses. Te proposal would serve more han 6 million children under age 5,

increasing he curren service level by more han ourold.

Helping families afford child care

Te majoriy o parens in he Unied Saes need child care in order o mainain

employmen and provide or heir amilies. However, rising child care coss can

ea up a subsanial and growing porion o amilies’ incomes, orcing parens o

choose beween working and obaining child care ha migh no be sae or reli-

able and no working a all. In some insances, because high-qualiy, affordable

child care is simply no available, some parens leave he workorce, which jeopar-dizes heir amilies’ shor- and long-erm economic securiy.


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Te High-Qualiy Child Care ax Credi would recognize ha amilies across he

income specrum sruggle wih child care coss, and i would be available o mos

low-income and middle-class amilies. Eligibiliy would exend o up o 400 per-

cen o he ederal povery line, or abou $97,000 in annual income or a amily o

our. Te ax credi would use a sliding scale o deermine he amily’s share o he

coss, ranging rom 2 percen o oal income or amilies living near he poveryline o 12 percen or amilies earning above 250 percen o he povery line. (see

able 3) Te amily conribuion or amilies wih muliple young children may

need o be adjused o ensure ha accessing he ax credi remains affordable.

TABLE 3

High-quality Child Care Tax Credit amounts at differentfamily income levels for children younger than age 3

Income as a

percentage

of FPL

Upper bound

income for

family of four

High-quality

Child Care

Tax Credit*

Family payment

as a percentage

of income

Family

contribution**

Up to 133 percent $32,253 $13,340 2% $660

133–150 percent $36,375 $11,840 6% $2,160

150–200 percent $48,500 $10,080 8% $3,920

200–250 percent $60,625 $7,900 10% $6,100

250–300 percent $72,750 $5,240 12% $8,760

300–400 percent $97,000 $2,360 12% $11,640

*Tax credit for family at the upper bound of each poverty level.

**Family contribution based on family of four at upper bound of each poverty level.

Source: Poverty levels based on Office of the Assistant Secretary for Planning and Evaluation, 2015 Poverty Guidelines (U.S. Department ofHealth and Human Services, 2015), available at http://aspe.hhs.gov/poverty/15poverty.cfm.

Te proposed ax credi complimens a previous CAP proposal ha calls or mak-

ing universal, volunary preschool available o all children ages 3 and 4.53 CAP’s

preschool proposal would exend high-qualiy early educaion o all 3- and 4-year-

old children and provide a benefi worh $10,000 per childa benefi ha is com-

parable o he High-Qualiy Child Care ax Credi proposal. However, preschool

operaes on an academic schedule, ending in he afernoon and closing or he

summer monhs. Working amilies may need addiional child care o accommo-

dae heir work schedules. Tus, he High-Qualiy Child Care ax Credi would

provide a smaller child care benefi o up o $5,000 or supplemenal child care.Tis benefi would exend o amilies earning up o 200 percen o he povery

line, or $48,500 or a amily o our, who migh no be able o access preschool

wihou child care o cover work hours during he evening or summer. (see able

4) Tis income eligibiliy hreshold provides pariy wih he High-Qualiy Child

Care ax Credi available o amilies wih younger children when coupled wih

CAP’s proposed preschool program.


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TABLE 4

High-quality Child Care Tax Credit levels at different income levels forchildren ages 3 and 4

Income as a

percentage

of FPL

Upper bound

income for

family of four

High-quality

Child Care

Tax Credit*

Family payment

as a percentage

of income

Family

payment**

Up to 133 percent $32,253 $4,340 2% $660

133-150 percent $36,375 $2,840 6% $2,160

150-200 percent $48,500 $1,080 8% $3,920

*Tax credit for family at the upper bound of each poverty level.

**Family contribution based on family of four at upper bound of each poverty level.

Source: Poverty levels based on Office of the Assistant Secretary for Planning and Evaluation, 2015 Poverty Guidelines (U.S. Department ofHealth and Human Services, 2015), available at http://aspe.hhs.gov/poverty/15poverty.cfm.

While a handul o saes have made significan progress oward serving mos 4-year-

olds in sae preschool, he vas majoriy o saes are no close o reaching he major-

iy o 4-year-olds, and no saes are reaching he majoriy o 3-year-olds.54 Saes willneed ime o scale up preschool even i he ederal governmen provides unding.

Tis being he case, he High-Qualiy Child Care ax Credi migh need o sar ou

larger or preschoolers o accoun or he ac ha no all amilies will have access o

i and scale down as more children are enrolled in sae programs.

As menioned above, he ax credi would be advanced o amilies hroughou

he ax year. A radiional ax credi ha provides a benefi o amilies afer he ax

year has ended is no easible or many low-income amilies, as i requires hem

o pay child care expenses ha are no reimbursed or up o a year. An advanced

credi requires amilies o pay only heir amily conribuion o he provider,

while he Inernal Revenue Service, or IRS, pays he remainder direcly o he

provider. Te direc provider paymen rom he IRS will also help avoid raud.

Since he amily will receive a ax credi beore he end o he year, eligibiliy will

be based on prior-year income o avoid a siuaion where a axpayer underesi-

maes income and owes money back a he end o he year. Once a amily was

deemed eligible or he ax credi based on prior-year income, i would remain

eligible or a ull calendar year. I a paren were no employed in he prior year

bu became employed in he curren year, he or she would have he opion o

esimaing earned income in he curren year o qualiy or he High QualiyChild Care ax Credi. In hese cases, he amoun o he amily conribuion

would need o be reconciled a he end o he ax year. Te ax credi is limied o

amilies in which boh married parens who claim or a single paren who claims

he child as a dependen earned income in he previous ax year.


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Boh he Child Care and Developmen Block Gran and he Child and Dependen

Care ax Credi serve children up o age 13. Te new ax credi as envisioned would

be limied o children who have no ye enered kindergaren, reflecing he ac ha

child care expenses are mos burdensome or amilies during his ime period and

ha developmenally, children need high-qualiy early childhood programs early in

lie. However, mos working amilies need child care or older children in he afer-noon and during he summer monhs. Tereore, CAP has also proposed expanding

21s Cenury Communiy Learning Ceners, which und academic and nonaca-

demic programming during nonschool hours or children in high-povery schools.

Trough an expansion o his program, schools can add o he school day and year o

provide sudens wih more ime or learning and enrichmen aciviies.55

Ensuring that families have access to high-quality child care

Te High-Qualiy Child Care ax Credi is designed o ensure ha amilies canpurchase high-qualiy child care programs. When amilies are orced o accep

lower-qualiy child care, boh he parens’ employmen and he child’s well-being

are pu in jeopardy. Cusodial care, which is ypically mediocre a bes and does

no ocus on providing a qualiy learning environmen, does no prepare children

or school and can affec parens’ employmen i i is unreliable or i he paren is

disraced by worries or he child’s saey and developmen.

o help amilies access high-qualiy child care, he proposed ax credi is calibraed

o reflec he acual cos o ha child care and o give parens a choice o providers

who can offer he child care and school-readiness experience ha mos amilies seek.

Te combined value o he ax credi and amily conribuion oals $14,000 or chil-

dren under age 3 and $5,000 or exended-day and summer child care or preschool-

ers. Tis amoun is based on CAP analysis o esimaes rom he Deparmen o

Healh and Human Services o he cos o high-qualiy child care,56 including lower

adul-o-suden raios, credenialed saff, a research-based curriculum, and wage

increases or saff. o ensure ha he ax credi coninues o allow amilies o access

qualiy child care over ime, he ax credi will be indexed o he Consumer Price

Index or All Urban Consumers, or CPI-U,57 o keep pace wih inflaion.

In addiion o paying o suppor high-qualiy child care, public unds should

phase ou paymens o low-qualiy child care providers and ulimaely only und

providers raed as high qualiy. Tis approach will creae demand or high-qual-

iy child care rom parens, which will incenivize exising providers o improve

he qualiy o heir service and may also induce new providers o high-qualiy


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care o ener he marke. In he curren sysem, many providers canno afford

o improve heir qualiy because child care subsidy raes are low, limiing boh

unding o inves in qualiy and poenial reurns on improvemens. However,

child care providers ha receive he ax credi will receive a paymen calibraed

o he cos o providing high-qualiy child care.

o ideniy high-qualiy child care providers, he ax credi will rely heavily on

sae Qualiy Raing and Improvemen Sysems, or QRIS. Over he pas decade,

mos saes have developed a saewide QRIS or pilo program o rae child care

providers based on a se o indicaors. (see ex box) Saes ypically rae providers

ino hree, our, or five iers.58 Afer a phase-in period, which allows saes wih less

maure QRIS o build ou hese sysems and allows providers o improve qual-

iy, he High-Qualiy Child Care ax Credi should only be available o provid-

ers raed in he op level o a hree-ier sysem or he op wo levels o a our- or

five-ier sysem. Saes will need o provide he ederal governmen wih a lis o

eligible providers, and parens can selec any child care provider ha mees hequaliy hreshold. Te goal is o use ederal unding as an incenive o increase he

supply o high-qualiy child care, especially in low-income areas ha are currenly

service desers, which provide litle o no opions or high-qualiy child care. In

order o preven sysem gaming in saesha is o say, preven saes rom se-

ing he qualiy hreshold arificially low in he op iers o he QRIS o maximize

eligibiliyhe ederal governmen will need o esablish some parameers or he

op ier. Tis could include a QRIS ha has been validaed using observaional

ools or equaing he op iers wih naional accrediaion or Head Sar sandards.

Saes should ake seps o ensure ha amily child care providerswhich are

regulaed and where children are cared or in he homes o licensed providers

have he opporuniy o paricipae in QRIS and reach he op iers o qualiy.

Tese providers can provide high-qualiy care equivalen o wha children receive

in a child care cener. In rural areas and communiies ha lack inrasrucure o

suppor child care ceners, amilies ofen rely on smaller amily child care provid-

ers o mee heir needs. Tese providers are also more likely o provide care during

he evenings and weekendsor on a flexible scheduleo help parens wih

nonradiional or unpredicable work schedules.59 A key ocus during he phase-in

period or saes should be o help amily child care providers improve heir qual-iy o mee sandards or he op iers o heir individual sae QRIS.


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Cenral o he definiion o high-qualiy child care is he abiliy o child care

providers o earn livable wages. Currenly, average wages or child care workers all

below he povery line, and mos saff members do no receive basic benefis such

as healh insurance.66 Research shows ha he mos imporan indicaor o qualiy

in early learning environmens is he ineracion beween children and heir care-

givers.67 When caregivers provide a warm, nururing, and language-rich environ-

men ha srucures learning and exploraion in a developmenally appropriae

way, children hrive. Child care workers canno be expeced o provide qualiy

ineracion over he long erm i hey hemselves live in povery and encouner

he sress ha accompanies economic insecuriy. Providers who do no know how

hey will eed, clohe, and sheler heir own children are unlikely o have he emo-

ional bandwidh o provide high-qualiy child care or oher children.

QRIS are a state tool to assess, improve, and communicate the level of quality in child care

and early education. These policies ensure that parents and guardians are equipped with ac-

curate information regarding the quality of child care in their area. An effective QRIS provides

consumers with standards and guidelines for choosing a child care provider, favoring pro-

grams that are committed to continuous improvement, family involvement, developmental

screening, low teacher-child ratios, quality instruction, and effective program administra-

tion.60 At the same time, a well-designed QRIS encourages providers to improve quality

because consumers have more and better information by which to assess providers’ quality.61

For the early child care professional, a QRIS can provide increased supports that include a

better-articulated career ladder and financial incentives, along with professional develop-

ment and technical assistance grounded in the science of child development.62

Most states have established or are planning to establish a QRIS. 63 Most commonly, states have

placed their departments of family or human services in charge of the design phases, imple-

mentation, and monitoring of these systems.64 Since the introduction of the Race to the Top-

Early Learning Challenge grant competition in 2011, 20 states have received additional federal

support from the U.S. Department of Education and Department of Health and Human Ser-

vices.65 These systems protect the integrity of early childhood programs and move the needle

toward integrating evidence-based practice into the early child care and education space.

What are Quality Rating and Improvement Systems?

TABLE 5

Number of States witha Quality Rating andImprovement Sytem, o

Num

of sta

Statewide QRIS 39

County, local, and

regional QRIS3

QRIS planning phase 6

Pilot/other 2

Source: QRIS National Learning Network, “Contacts & Map,” available at http://qrisneqris-state-contacts-map (last accessed Jun


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Chronically low wages are perhaps he bigges obsacle o high-qualiy child care

in our curren sysem. Te average child care worker earns $21,000 per year

nearly $3,000 below he povery line or a amily o our.68 Te High-Qualiy Child

Care ax Credi would address his problem by supporing an average annual ull-

ime salary o $34,000. Tis ranslaes o an hourly wage o abou $16 per hour

and would include a benefis package. Saes would also be required o incorporae wages ino heir QRIS, wih inpu rom a broad range o sakeholders, including

child care workers. Tis average is no inended o be a cap; saff members wih

higher credenials, more experience, and greaer compeency should earn progres-

sively higher wages. Moreover, child care providers would agree o pay saff an

annual salary, no on an hourly basis. Tis approach prevens unpredicable earn-

ings among saff members who migh be sen home wihou pay on days when

child atendance is low. o promoe saff sabiliy and reenion, wih he ulimae

goal o supporing posiive relaionships wih young children, child care workers

need a reliable and livable income.

In 2007, Louisiana created a tax credit to support access to higher-quality child care and

grow the state’s economy.69 Louisiana’s School Readiness Tax Credit, or SRTC, was initiated

in part due to research indicating that for every $1 spent in the child care sector, $1.72 was

returned to the state economy, and that for each new child care job created, 1.27 jobs were

created in the larger Louisiana economy.70 By using the tax code to deliver these financial

incentives, this spending would not be subject to annual state budgeting and could growwith increases in program participation.

The component of the SRTC that is specifically targeted at families increases the amount of

Louisiana’s existing CDCTC for children under age 6 by between 50 percent and 200 percent

depending on the child care provider’s quality rating. Child care providers are rated by the

state’s quality rating and improvement system, Quality Start Louisiana, on a five-tiered scale.

Families receive a tax credit that ranges from $575 to $3,150 annually depending on the

quality rating.71 All families are eligible to receive the tax credit as a reduction in their tax

liability, and the tax credit is refundable for families earning less than $25,000 per year.72

Program participation among families in Louisiana increased threefold between 2008 and

2012.73 During this same time period, the number of child care directors and staff members

credentialed at the two highest levels increased from 168 to 1,102.74

How tax credits can support child care: The Louisiana School Readiness Tax Cr

TABLE 6

Percentage of Child CaTax Credit based onQuality Rating

Louisiana

quality rating

Percent inc

to Child C

Tax Cre

Five-star 200%

Four-star 150%

Three-star 100%

Two-star 50%

One-star/not

participating in

QRIS

0%

Source: Nancy Duff Campbell and others, Credit: How Louisiana is Improving Child C(Washington: National Women’s Law Centavailable at http://www.nwlc.org/sites/depdfs/final_nwlc_louisianataxcreditsreport


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Building the supply of high-quality child care

In addiion o helping amilies afford child care, a new approach o child care

mus include provisions o increase child care availabiliy. Across he counry,

amilies ace a shorage o child care slos or young children under age 3. Te

Unied Saes does no regularly collec inormaion on child care supply anddemand, bu available evidence suggess ha amilies across he counry are

sruggling o find qualiy child care even i hey can afford i. Media repors rom

locaions as diverse as Alana, Georgia, o Peersburg, Alaska, documen long

waiing lissespecially or parens seeking inan care.75,76 Naionally repre-

senaive daa show ha child care ceners have he capaciy o serve jus 10

percen o all children under age 1 and 25 percen o all children under age 3.77

In addiion o shorages o care or inans and oddlers, cerain geographic areas

are prone o child care service desers. In many rural areas, communiies lack

he inrasrucure o build a supply o high-qualiy child care and amilies repor

relying on unlicensed child care a higher raes han in urban areas.78

Te High-Qualiy Child Care ax Credi will address lack o supply in wo ways.

Firs, he ax credi is designed o creae a marke or high-qualiy child care ha

will incenivize child care programs o improve qualiy and expand o cover a

broader marke, especially or children under age 3. Second, he ax credi will be

complemened by redirecing exising unding or he CCDBG o build he supply

o high-qualiy programs.

Te firs approach requires a phase-in o he ax credi ha gives providers he

ime and financial incenive o improve qualiy and move up in QRIS. Iniially,

he new ax credi should be limied o licensed and regulaed child care provid-

ers. While licensed providers no paricipaing in QRIS or in he lower iers can

receive he ax credi, hey should be working o improve qualiy o avoid losing

eligibiliy afer a wo-year phase-in period. Afer wo years, he ax credi should

only be available o child care providers in he second ier or above. Lower iers

should be eliminaed rom eligibiliy every wo years hereafer, unil only hose

child care providers in he op iero hree-iered sysemsor op wo iers

o our- or five-iered sysemsare eligible o receive he ax credi. Saes will

also need his ime o build ou heir QRIS so hey can provide his inormaiono he ederal governmen on a regular basis.


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Te second approach includes direc invesmen in communiies o help build

supply o high-qualiy child care or young children. Many low-income amilies

reside in communiies ha lack child care inrasrucure, such as high-qualiy child

care ceners and amily child care programs. Saes should redirec he exising

$5 billion in he CCDBG o und communiies ha lack high-qualiy child care.

Depending on he marke dynamics in a paricular communiy, unds should beused o ideniy space or child care programs, improve he qualiy o exising pro-

viders, expand he capaciy o high-qualiy providers, and encourage high-qualiy

providers in nearby geographic areas o expand o low-income neighborhoods.

Over ime, unding or inrasrucure can be phased down, bu some unds should

remain o suppor qualiy improvemen and sae sysems, such as proessional

developmen and raining. Saes should also mainain heir collecive $2.2 billion

in mainenance o effor and maching unds o inves in heir child care sysems.

Tis spending will be indexed using he CPI-U, jus like he ax credi, o ensure

ha he invesmen in qualiy child care does no erode over ime.

Promoting parent choice

Parens should also have he opion o selecing he bes child care or heir

children, and in some cases, parens migh preer a relaive raher han a licensed

provider. Tese amilies should coninue o receive child care assisance pro-

vided by curren programs o suppor heir choice. Te CDCC is currenly

available o relaive providers and should coninue o provide his benefi o up

o $1,050 or one child and $2,100 or wo or more children.79 o ensure ha

his opion is available o all amilies across he income specrum, i should be

reundable or lower-income amilies. In he CCDBG, relaives comprise less

han 10 percen o child care providers and number approximaely 110,000

naionwide.80 Te CCDBG will coninue o suppor amilies who currenly rely

on relaives or child care, bu children should ransiion o he High-Qualiy

Child Care ax Credi over ime.

In addiion, saes and communiies will need o address he supply o child care

providers ha can mee he needs o amilies who have irregular or nonradiional

work schedules during he phase-in period. Unil he supply is sufficien, ami-lies unable o find high-qualiy child care ha is open when hey need o work

could selec a licensed child care provider ha mees healh and saey sandards.


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Families who need off-hours child care would be able o ge a small ax credi

o cover child care programs ha are licensed and ha mee healh and saey

sandards. Te ax credi would be smaller or hese providers, since he cos o

care is lower i hey are no required o mee high-qualiy sandards. In addiion,

parens would pay or a larger share o he child care coss o encourage hem o

use higher-qualiy child care whenever possible.

An investment in America’s future

Invesmen in child care benefis boh amilies and he economy. CAP expecs ha

he oal annual cos o his proposal is approximaely $40 billion per year, which will

yield benefis o amilies rom higher employmen and earnings o early learning or

heir children. Many working mohers oday ace a so-called moherhood penaly

ha reduces mohers’ earnings, especially when hey have o ake ime ou o he

labor orce.81 Child care, combined wih oher policies such as paid amily leave andsick leave, can help parens say in he labor orce. Tis means ha amilies earn more

money and can save more or reiremen, which compounds over ime and con-

ribues o economic securiy over heir lieimes. Te economy as a whole benefis

rom policies ha help working amilies. As an example, he Canadian province o

Quebec developed a nearly universal child care assisance program, and economiss

a he Universiy o Quebec and he Universiy o Sherbrooke esimae ha he

program boosed women’s labor orce paricipaion by nearly 4 percenage poins,

which in urn boosed GDP by 1.7 percenage poins.82

Te High-Qualiy Child Care ax Credi would mean more money in he pockes

o working amilies eeling he squeeze as he cos o everyhing rom child care o

housing rises while wages remain sagnan. For example, a low-income amily earn-

ing $40,000 per year would now be able o access a high-qualiy child care program

or a much lower cos han curren marke raes, spending $3,200 annually or an

inan under he proposal.83 Depending on he curren average child care coss in

he sae where he amily resides, a amily would see annual savings o $2,000 o

$19,000 per year i hey were using a child care cener. (see Appendix 1)

For amilies living in povery bu rying o reach he middle class, he savings areeven greaer. In many cases, hese amilies are no using he ormal, regulaed child

care marke due o he high cos and erraic, unpredicable work schedules com-

mon among he low-wage workorce. Even amilies using he unregulaed child

care marke are sill likely o see a dramaic decrease in coss. For example, a amily

o our living in povery and earning $24,000 per year currenly pays, on average,


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more han $8,700 per year or child care.84 Assuming his amily has wo children

in child care, heir coss would drop o $1,320 under he High-Qualiy Child Care

ax Credi, and he qualiy o child care would likely be beter han ha o heir

curren arrangemen.

Tis proposal also has he poenial o improve healhy developmen and schoolreadiness or young children. Te unding level and qualiy sandards are com-

parable o he Early Head Sar program, which has produced cogniive and

socioemoional gains or children years afer compleion. Moreover, research

rom Early Head Sar shows ha children who atend he program ollowed by a

cener-based preschool program see he mos posiive gains. Coupled wih CAP’s

preschool proposal, he High-Qualiy Child Care ax Credi would pu children

on he pah o improve cogniive skills, behavior, and high school graduaion.

When combined wih oher policies such as paid amily leave and sick days, child

care can help parens who migh oherwise drop ou o he paid labor orce main-ain employmen. Research comparing he moherhood earnings penaly among

advanced economies has ound ha work-amily policiesespecially child care

are associaed wih a lower moherhood penaly, which gives a raise o squeezed

amilies. Higher earnings produce long-erm benefis, as mohers’ earning poen-

ial compounds over ime when hey say in he labor orce. Reiremen savings

also accrue o parens who say in he workorce, which also compounds over ime

and provides long-erm financial securiy.85


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Conclusion

Te high cos o child care is squeezing many middle-class amilies and prevening

low-income amilies rom reaching he middle class. A lack o affordable, high-

qualiy child care also hampers economic growh, as i means ha ewer parens

can paricipae in he workorce. Our uure workorceoday’s childrensuffers

when children are in low-qualiy, unsable child care. I’s ime or he Unied Saes

o ollow he lead o oher counries ha have invesed in child care o grow heir

economies and suppors amilies wih young children. Te High-Qualiy Child

Care ax Credi will do jus ha.


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Appendix 1: Child care cost burden

reduction for a family earning

$40,000 per year

StateCurrent

average annual

child care costs*

Average annualsavings over

current costs

Alabama $5,547 $2,347

Alaska $10,280 $7,080

Arizona $9,166 $5,966

Arkansas $5,933 $2,733

California $11,628 $8,428

Colorado $13,143 $9,943

Connecticut $13,241 $10,041

Delaware $9,058 $5,858

District of Columbia $21,948 $18,748

Florida $8,376 $5,176

Georgia $7,025 $3,825

Hawaii $11,748 $8,548

Idaho $6,483 $3,283

Illinois $12,568 $9,368

Indiana $8,281 $5,081

Iowa $9,185 $5,985

Kansas $10,787 $7,587

Kentucky $6,194 $2,994

Louisiana $5,655 $2,455

Maine $9,360 $6,160

Maryland $13,897 $10,697

Massachusetts $16,549 $13,349

Michigan $9,724 $6,524

Minnesota $13,993 $10,793

Mississippi $5,496 $2,296

Missouri $8,736 $5,536

APPENDIX 1

Child care cost burden reduction for a family earning $40,000 per year

StateCurrent

average annual

child care costs*

Average annualsavings over

current costs

Montana $8,858 $5,658

Nebraska $9,100 $5,900

Nevada $10,095 $6,895

New Hampshire $11,901 $8,701

New Jersey $11,534 $8,334

New Mexico $7,523 $4,323

New York $14,508 $11,308

North Carolina $9,107 $5,907

North Dakota $7,871 $4,671

Ohio $7,771 $4,571

Oklahoma $7,741 $4,541

Oregon $11,078 $7,878

Pennsylvania $10,470 $7,270

Rhode Island $12,662 $9,462

South Carolina $6,372 $3,172

South Dakota $5,571 $2,371

Tennessee $5,857 $2,657

Texas $8,619 $5,419

Utah $8,052 $4,852

Vermont $10,103 $6,903

Virginia $10,028 $6,828

Washington $12,332 $9,132

West Virginia $7,800 $4,600

Wisconsin $11,342 $8,142

Wyoming $9,233 $6,033

*Based on the average full-time cost of an infant in a child care center.

Author’s note: Calculations reflect a $10,800 High-Quality Child Care Tax Credit benefit and a $3,200 family payment.

Source: 2013 state child care costs based on Child Care Aware of America, “Parents and the High Cost of Child Care” (2014), available at http://www.usa.childcareaware.org/ advocacy/reports-research/costofcare/.


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About the authors

Katie Hamm is the Director of Early Childhood Policy at the Center for American

Progress.

Carmel Martin

is the Executive Vice President for Policy at the Center.

Acknowledgments

Te auhors wish o hank Maryam Adamu, Brendan Duke, Rachel Herzeld-

Kamprah, Jessica roe, Rasheed Malik, and Rachel Wes or assising wih

research or his repor. In addiion, Melissa Boeach, Michael Madowiz, Jeff

Krehely, and Alex Tornon provided valuable eedback and inpu on earlier drafs

o his repor.


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Endnotes

1 Bureau of the Census, Child Care: an Important Part of American Life (U.S. Department of Commerce, 2013),available at http://www.census.gov/how/pdf/child_care.pdf .

2 Annie E. Casey Foundation, “Kids Count Data Center:

Children under age 6 with all available parents in thelabor force,” available at http://datacenter.kidscount.org/data/tables/5057-children-under-age-6-with-allavailable-parents-in-the-labor-force#detailed/1/any/false/868,867,133,38,35/any/11472,11473 (lastaccessed August 2015).

3 Child Care Aware of America, “Parents and the HighCost of Child Care: 2014 Repor t” (2014), available athttps://www.ncsl.org/documents/cyf/2014_Parents_and_the_High_Cost_of_Child_Care.pdf.

4 Jennifer Erickson, ed., “The Middle-Class Squeeze”(Washington: Center for American Progress, 2013),available at https://www.americanprogress.org/issues/economy/report/2014/09/24/96903/the-middle-class-squeeze/.

5 Child Care Aware of America, “Parents and the High

Cost of Child Care: 2014 Report.”

6 Organisation for Economic Co-operation and Develop-ment, “PF10: Public spending on childcare and earlyeducation,” available at http://www.oecd.org/edu/school/44975840.pdf (last accessed June 2015).

7 Ibid.

8 Bureau of Labor Statistics, Women in the Labor Force: ADatabook (U.S. Department of Labor, 2014), available athttp://www.bls.gov/opub/reports/cps/women-in-the-labor-force-a-databook-2014.pdf .

9 Olivia Morgan and Karen Skelton, eds., The ShriverReport: A Woman’s Nation Pushes Back from the Brink (Washington: Maria Shriver and Center for AmericanProgress, 2014).

10 Ibid.

11 Bureau of Labor Statistics, “Employment Characteristicsof Families Summary,” Press release, April 23, 2015,available at http://www.bls.gov/news.release/famee.nr0.htm.

12 Erickson, ed., “The Middle-Class Squeeze.”

13 Eileen Appelbaum, Heather Boushey, and John Schmitt,“The Economic Importance of Women’s Rising Hoursof Work” (Washington: Center for American Progressand Center for Economic and Policy Research, 2014),available at https://www.americanprogress.org/issues/labor/report/2014/04/15/87638/the-economic-impor-tance-of-womens-rising-hours-of-work/.

14 Sarah Jane Glynn, “Working Parents’ Lack of Accessto Paid Leave and Workplace Flexibility” (Washing-ton: Center for American Progress, 2012), availableat https://www.americanprogress.org/issues/labor/report/2012/11/20/45466/working-parents-lack-of-access-to-paid-leave-and-workplace-flexibility/;

Bureau of the Census, “Table 6: Average Weekly ChildCare Expenditures of Families with Employed Mothersthat Make Payments, by Age Groups and SelectedCharacteristics: Spring 2011,” available at http://www.census.gov/programs-surveys/sipp/data/tables/2008-panel/2011-tables.html (last accessed August 2015);Bureau of the Census, “Table 5: Families with EmployedMothers that Make Child Care Payments, by AgeGroups and Selected Characteristics: Spring 2011,”available at http://www.census.gov/programs-surveys/sipp/data/tables/2008-panel/2011-tables.html (lastaccessed August 2015).

15 Julia B. Isaacs, “Impacts of Early Childhood Programs”(Washington: First Focus and Brookings Institution,2008), available at http://www.brookings.edu/~/media/Research/Files/Papers/2008/9/early-programs-isaacs/09_early_programs_isaacs.PDF.

16 Rauch Foundation, “Starting at the beginning: Ourfocus on children and families,” available at http://www.rauchfoundation.org/how-we-work/what-we-support/ (last accessed August 2015).

17 Hirokazu Yoshikawa and others, “Investing in Our Fu-ture: The Evidence Base on Preschool Education” (AnnArbor, MI, and New York: Society for Research in ChildDevelopment and Foundation for Child Development,2013), available at http://www.srcd.org/sites/default/files/documents/washington/mb_2013_10_16_invest-ing_in_children.pdf .

18 Ellen S. Peisner-Feinberg and others, “The Children ofthe Cost, Quality, and Outcomes Study Go To School”(Chapel Hill, NC: University of North Carolina at ChapelHill, 1999), available at http://www.earlyedgecalifornia.org/resources/resource-files/the-children-of-the-cost.pdf.

19 Child Care Aware of America, “Quality Child Care Mat-ters” (2013), available at https://www.naccrra.org/sites/default/files/default_site_pages/2013/quality_mat-ters_may_2013.pdf .

20 National Institutes of Health, The NICHD study ofEarly Child Care and Youth Development: Findings forChildren up to Age 4½ Years (U.S. Department of Healthand Human Services, 2006), available at https://www.nichd.nih.gov/publications/pubs/documents/sec-cyd_06.pdf.

21 Child Care Aware of America, “Parents and the HighCost of Child Care: 2014 Report.”

22 Ibid.

23 Ibid.

24 Bureau of the Census, “Table 6: Average Weekly ChildCare Expenditures of Families with Employed Mothersthat Make Payments, by Age Groups and Selected Char-acteristics: Spring 2011”; Bureau of the Census, “Table 5:Families with Employed Mothers that Make Child CarePayments, by Age Groups and Selected Characteristics:Spring 2011.”

http://www.census.gov/how/pdf/child_care.pdfhttp://www.census.gov/how/pdf/child_care.pdfhttps://www.ncsl.org/documents/cyf/2014_Parents_and_the_High_Cost_of_Child_Care.pdfhttps://www.ncsl.org/documents/cyf/2014_Parents_and_the_High_Cost_of_Child_Care.pdfhttps://www.americanprogress.org/issues/economy/report/2014/09/24/96903/the-middle-class-squeeze/https://www.americanprogress.org/issues/economy/report/2014/09/24/96903/the-middle-class-squeeze/https://www.americanprogress.org/issues/economy/report/2014/09/24/96903/the-middle-class-squeeze/http://www.oecd.org/edu/school/44975840.pdfhttp://www.oecd.org/edu/school/44975840.pdfhttp://www.bls.gov/opub/reports/cps/women-in-the-labor-force-a-databook-2014.pdfhttp://www.bls.gov/opub/reports/cps/women-in-the-labor-force-a-databook-2014.pdfhttp://www.bls.gov/news.release/famee.nr0.htmhttp://www.bls.gov/news.release/famee.nr0.htmhttps://www.americanprogress.org/issues/labor/report/2014/04/15/87638/the-economic-importance-of-womens-rising-hours-of-work/https://www.americanprogress.org/issues/labor/report/2014/04/15/87638/the-economic-importance-of-womens-rising-hours-of-work/https://www.americanprogress.org/issues/labor/report/2014/04/15/87638/the-economic-importance-of-womens-rising-hours-of-work/https://www.americanprogress.org/issues/labor/report/2012/11/20/45466/working-parents-lack-of-access-to-paid-leave-and-workplace-flexibility/https://www.americanprogress.org/issues/labor/report/2012/11/20/45466/working-parents-lack-of-access-to-paid-leave-and-workplace-flexibility/https://www.americanprogress.org/issues/labor/report/2012/11/20/45466/working-parents-lack-of-access-to-paid-leave-and-workplace-flexibility/http://www.census.gov/programs-surveys/sipp/data/tables/2008-panel/2011-tables.htmlhttp://www.census.gov/programs-surveys/sipp/data/tables/2008-panel/2011-tables.htmlhttp://www.census.gov/programs-surveys/sipp/data/tables/2008-panel/2011-tables.htmlhttp://www.census.gov/programs-surveys/sipp/data/tables/2008-panel/2011-tables.htmlhttp://www.census.gov/programs-surveys/sipp/data/tables/2008-panel/2011-tables.htmlhttp://www.brookings.edu/~/media/Research/Files/Papers/2008/9/early-programs-isaacs/09_early_programs_isaacs.PDFhttp://www.brookings.edu/~/media/Research/Files/Papers/2008/9/early-programs-isaacs/09_early_programs_isaacs.PDFhttp://www.brookings.edu/~/media/Research/Files/Papers/2008/9/early-programs-isaacs/09_early_programs_isaacs.PDFhttp://www.rauchfoundation.org/how-we-work/what-we-support/http://www.rauchfoundation.org/how-we-work/what-we-support/http://www.srcd.org/sites/default/files/documents/washington/mb_2013_10_16_investing_in_children.pdfhttp://www.srcd.org/sites/default/files/documents/washington/mb_2013_10_16_investing_in_children.pdfhttp://www.srcd.org/sites/default/files/documents/washington/mb_2013_10_16_investing_in_children.pdfhttp://www.earlyedgecalifornia.org/resources/resource-files/the-children-of-the-cost.pdfhttp://www.earlyedgecalifornia.org/resources/resource-files/the-children-of-the-cost.pdfhttp://www.earlyedgecalifornia.org/resources/resource-files/the-children-of-the-cost.pdfhttps://www.naccrra.org/sites/default/files/default_site_pages/2013/quality_matters_may_2013.pdfhttps://www.naccrra.org/sites/default/files/default_site_pages/2013/quality_matters_may_2013.pdfhttps://www.naccrra.org/sites/default/files/default_site_pages/2013/quality_matters_may_2013.pdfhttps://www.nichd.nih.gov/publications/pubs/documents/seccyd_06.pdfhttps://www.nichd.nih.gov/publications/pubs/documents/seccyd_06.pdfhttps://www.nichd.nih.gov/publications/pubs/documents/seccyd_06.pdfhttps://www.nichd.nih.gov/publications/pubs/documents/seccyd_06.pdfhttps://www.nichd.nih.gov/publications/pubs/documents/seccyd_06.pdfhttps://www.nichd.nih.gov/publications/pubs/documents/seccyd_06.pdfhttps://www.naccrra.org/sites/default/files/default_site_pages/2013/quality_matters_may_2013.pdfhttps://www.naccrra.org/sites/default/files/default_site_pages/2013/quality_matters_may_2013.pdfhttps://www.naccrra.org/sites/default/files/default_site_pages/2013/quality_matters_may_2013.pdfhttp://www.earlyedgecalifornia.org/resources/resource-files/the-children-of-the-cost.pdfhttp://www.earlyedgecalifornia.org/resources/resource-files/the-children-of-the-cost.pdfhttp://www.earlyedgecalifornia.org/resources/resource-files/the-children-of-the-cost.pdfhttp://www.srcd.org/sites/default/files/documents/washington/mb_2013_10_16_investing_in_children.pdfhttp://www.srcd.org/sites/default/files/documents/washington/mb_2013_10_16_investing_in_children.pdfhttp://www.srcd.org/sites/default/files/documents/washington/mb_2013_10_16_investing_in_children.pdfhttp://www.rauchfoundation.org/how-we-work/what-we-support/http://www.rauchfoundation.org/how-we-work/what-we-support/http://www.brookings.edu/~/media/Research/Files/Papers/2008/9/early-programs-isaacs/09_early_programs_isaacs.PDFhttp://www.brookings.edu/~/media/Research/Files/Papers/2008/9/early-programs-isaacs/09_early_programs_isaacs.PDFhttp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26/29


25 Ibid.

26 Child Care Aware of America, “Parents and the HighCost of Child Care: 2014 Report.”

27 U.S. Department of Health and Human Services, “PricesCharged in Early Care and Education: Initial Findingsfrom the National Survey of Early Care and Education(NSECE),” available at http://www.acf.hhs.gov/sites/default/files/opre/es_price_of_care_toopre_041715_2.pdf (last accessed June 2015).

28 Zero to Three, “Seizing the Potential: Quality Infant-Tod-dler Child Care,” available at http://www.zerotothree.org/public-policy/policy-toolkit/child_caremar5singles.pdf (last accessed June 2015).

29 Authors’ calculation is based on analysis of data avail-able at Administration for Children and Families, PricesCharged in Early Care and Education: Initial Findings fromthe National Survey of Early Care and Education (NSECE) (U.S. Department of Health and Human Services, 2015),available at http://www.acf.hhs.gov/sites/default/files/opre/es_price_of_care_toopre_041715_2.pdf .

30 Stephanie Schmit and Danielle Ewen, “Supporting OurYoungest Children: Early Head Start Programs in 2010”(Washington: Center for Law and Social Policy, 2012),available at http://www.clasp.org/resources-and-publi-cations/files/EHS-Trend-Analysis-Final.pdf .

31 Administration for Children and Families, NationalSurvey of Early Care & Education Fact Sheet (U.S. Depart-ment of Health and Human Services, 2014), available athttp://www.acf.hhs.gov/sites/default/files/opre/charac-teristics_of_cb_fact_sheet_final_111014.pdf .

32 CAP analysis of the National Survey of Early Careand Education. See Administration for Children andFamilies, Prices Charged in Early Care and Education:Initial Findings from the National Survey of Early Care andEducation (NSECE).

33 Administration for Children and Families, NationalSurvey of Early Care & Education Fact Sheet .

34 Administration for Children and Families, Prices Chargedin Early Care and Education: Initial Findings from theNational Survey of Early Care and Education (NSECE) .

35 Organisation for Economic Co-operation and Develop-ment, “PF10: Public spending on childcare and earlyeducation.”

36 Ibid.

37 Organisation for Economic Co-operation and Develop-ment, “PF3.4: Childcare suppor t,” available at http://www.oecd.org/els/soc/PF_3_4_Childcare_support_May2014.pdf (last accessed June 2015).

38 Organisation for Economic Co-operation and Develop-ment, “PF3.1: Public spending on childcare and earlyeducation,” available at http://www.oecd.org/els/soc/PF3_1_Public_spending_on_childcare_and_early_edu-cation.pdf (last accessed June 2015).

39 Heather Boushey, “Perspectives on Work/Family Bal-ance and the Federal Equal Employment Opportunity

Laws,” Testimony before the Equal Employment Oppor-tunity Commission, April 17, 2007, available at http://www.cepr.net/perspectives-on-workfamily-balance-testimony-to-the-eeoc?phpMyAdmin=330ac50250f0at3851ad76r2963.

40 Michelle Martin, “Unemployment at record lowin Germany, record high in Italy,” Reuters, January7, 2015, available at http://www.reuters.com/ar-ticle/2015/01/07/us-germany-unemployment-idUSK-BN0KG0TG20150107.

41 Wolfgang Schäuble, “Statement to the InternationalMonetary and Financial Committee,” 28th Meeting ofthe International Monetary Fund and Financial Com-mittee, October 12, 2013, available at https://www.imf.org/External/AM/2013/imfc/statement/eng/deu.pdf.

42 Anneli Rüling, “Re-Framing of Childcare in Germany andEngland: From a Private Responsibility to an EconomicNecessity,” German Policy Studies 6 (2) (2010): 153–186,available at http://www.spaef.com/file.php?id=1230.

43 Ibid.

44 Ibid.

45 Ibid.

46 Ibid.

47 U.S. Department of Housing and Urban Development,“Community Development Allocations and Appropria-tions,” available at http://portal.hud.gov/hudportal/HUD?src=/program_offices/comm_planning/commu-nitydevelopment/budget (last accessed August 2015).

48 National Association for the Education of Young Chil-dren, “Recommendations for Reauthorizing the ChildCare and Development Block Grant and Improving theChild and Dependent Care Tax Credit” (2012), availableat http://www.naeyc.org/files/naeyc/CCDBG%20Hand-out%202012%20Final.pdf .

49 Hannah Matthews, “Child Care and Development BlockGrant Participation at a 15-Year Low,” Center for Lawand Social Policy, October 27, 2014, available at http://www.clasp.org/issues/child-care-and-early-education/in-focus/child-care-and-development-block-grant-participation-at-a-15-year-low.

50 Authors’ analysis of data from Administration forChildren and Families, “FY 2013 Preliminary Data Table15 - Average Monthly Subsidy Paid to Provider by AgeGroup and Care Type,” available at http://www.acf.hhs.gov/programs/occ/resource/fy-2013-ccdf-data-tables-preliminary-table-15 (last accessed August 2015); ChildCare Aware of America, “Parents and the High Cost ofChild Care: 2014 Report.”

51 Tax Policy Center, “Quick Facts: Child and DependentCare Tax Credit (CDCTC),” available at http://www.

taxpolicycenter.org/press/quickfacts_cdctc.cfm (lastaccessed June 2015).

52 Elaine Magg, “Taxation and the Family: How does thetax system subsidize child care expenses?” (Washing-ton: Tax Policy Center, 2013), available at http://www.taxpolicycenter.org/briefing-book/key-elements/fam-ily/child-care-subsidies.cfm.

53 Cynthia G. Brown and others, “Investing in Our Children:A Plan to Expand Access to Preschool and Child Care”(Washington: Center for American Progress, 2013),available at https://www.americanprogress.org/issues/education/report/2013/02/07/52071/investing-in-our-children/.

54 National Institute for Early Education Research, “TheState of Preschool 2014” (2014), available at http://nieer.org/sites/nieer/files/Yearbook2014_full2_0.pdf .

55 For additional information on CAP’s proposal, seeMonica R. Almond and Tiffany D. Miller, “LinkedLearning: Using Learning Time Creatively to PrepareStudents for College and Career” (Washington: Centerfor American Progress, 2014), available at https://www.americanprogress.org/issues/education/re-port/2014/10/07/98462/linked-learning/.

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56 CAP analysis is based on information from Administra-tion for Children and Families, Early Care and EducationProgram Characteristics: Effects on Expenses and Rev-enues (U.S. Department of Health and Human Services,2014), available at https://childcareta.acf.hhs.gov/sites/default/files/public/241_1411_pcqc_ece_characteris-tics_final.pdf ; Administration for Children and Families,Increasing Quality in Early Care and Education Programs:Effects on Expenses and Revenues (U.S. Departmentof Health and Human S ervices, 2014), available athttps://childcareta.acf.hhs.gov/sites/default/files/pub-lic/240_1411_pcqc_increase_quality_final_0.pdf .

57 For additional information on the Consumer Price Indexand the Consumer Price Index for All Urban Consumers,see Bureau of Labor Statistics, “Consumer Price Index:Frequently Asked Questions,” available at http://www.bls.gov/cpi/cpifaq.htm (last accessed August 2015).

58 For additional information on state Quality Rating andImprovement Systems, see “QRIS Compendium: StateProfiles,” available at http://qriscompendium.org/view-state-profiles (last accessed August 2015).

59 Administration for Children and Families, Fact Sheet:Provision of Early Care and Education during Non-Standard Hours (U.S. Department of Health and HumanServices, 2015), available at http://www.acf.hhs.gov/sites/default/files/opre/factsheet_nonstandard_hours_provision_of_ece_toopre_041715_508.pdf .

60 Anne W. Mitchell, “Stair Steps to Quality: A Guide forStates and Communities Developing Quality RatingSystems for Early Care and Education” (Alexandria,VA: United Way, 2005), available at http://www.early-childhoodfinance.org/downloads/2005/MitchStairSt-eps_2005.pdf .

61 QRIS National Learning Network, “Increasing ProviderEngagement in Quality Rating and ImprovementSystems” (2014), available at http://qrisnetwork.org/sites/all/files/resources/mrobinson%40buildinitiative.org/2014-10-14%2013%3A25/Increasing%20Pro-vider%20Engagement%20in%20Quality%20Rating%20and%20Improvement%20Systems.pdf .

62 U.S. Department of Health and Human Services, “QRISResource Guide,” available at https://occqrisguide.icfwebservices.com/index.cfm?do=qrisabout#1 (lastaccessed June 2015).

63 QRIS National Learning Network, “QRIS State Contacts& Map,” available at http://qrisnetwork.org/qris-state-contacts-map (last accessed June 2015).

64 U.S. Department of Health and Human Services,“QRIS Resource Guide: State Information,” availableat https://occqrisguide.icfwebservices.com/index.cfm?do=qrisstate (last accessed June 2015).

65 U.S. Department of Health and Human Services, “Raceto the Top – Early Learning Challenge,” available athttp://www.acf.hhs.gov/programs/ecd/early-learning/race-to-the-top (last accessed June 2015).

66 Marcy Whitebook, Deborah Phillips, and CarolleeHowes, “Worthy Work, STILL Unlivable Wages: TheEarly Childhood Workforce 25 Years after the NationalChild Care Staffing Study ” (Berkeley, CA: Center for the

Study of Child Care Employment, 2014), available athttp://www.irle.berkeley.edu/cscce/wp-content/up-loads/2014/11/ReportFINAL.pdf.

67 Sondra H. Birch and Gary W. Ladd, “The Teacher-ChildRelationship and Children’s Early School Adjustment,” Journal of School Psychology 35 (1) (1997): 61–79.

68 Whitebook, Phillips, and Howes, “Worthy Work, STILLUnlivable Wages.”

69 Nancy Duff Campbell and others, “Extra Credit: HowLouisiana Is Improving Child Care” (Washington:National Women’s Law Center, 2005), available at http://www.nwlc.org/sites/default/files/pdfs/final_nwlc_loui-sianataxcreditsreport.pdf .

70 Louisiana Department of Social Services, “Investing inthe Child Care Industry: An Economic DevelopmentStrategy for Louisiana” (2005), available at http://www.

dss.state.la.us/assets/docs/searchable/OFS/Invest-ing_In_The_Chi1.pdf .

71 Campbell and others, “Extra Credit: How Louisiana IsImproving Child Care.”

72 Louisiana Department of Revenue, “School Readiness Tax Credit,” available at http://revenue.louisiana.gov/IndividualIncomeTax/SchoolReadinessTaxCredit(lastaccessed June 2015).

73 Campbell and others, “Extra Credit: How Louisiana IsImproving Child Care.”

74 Ibid.

75 Sue Shellenbarger, “Day Care? Take a Number, Baby,” The Wall Street Journal , June 9, 2010, available at http://www.wsj.com/articles/SB100014240527487042566045

75294523680479314.

76 Angela Denning, “Petersburg Children Center tries tosolve long wait list,” KFSK Community Radio, June 29,2015, available at http://www.kfsk.org/2015/06/29/petersburg-children-center-tries-to-solve-long-wait-list/.

77 CAP analysis of David Murphey, Mae Cooper, andNicole Forry, “The Youngest Americans: A StatisticalPortrait of Infants and Toddlers in the United States”(Chicago and Washington: Robert R. McCormickFoundation and Child Trends, 2013), available at http://www.childtrends.org/wp-content/uploads/2013/11/MCCORMICK-FINAL.pdf; Administration for Childrenand Families, Characteristics of Center-based Early Careand Education Programs: National Survey of Early Careand Education (NSECE) (U.S. Department of He

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