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Dependent Care Assistance Program

Factsheets

A Year of Progress: 10 Bright Spots for Child Care & Early Learning

Even in a year marked by a government shutdown, political turbulence, and general unpredictability in Washington, 2025 gave us plenty to celebrate for child care and early learning. Families, advocates, …

Factsheets

Dependent Care Assistance Program (DCAP): Overview

Through flexible spending accounts, the DCAP exclusion gives parents flexibility to choose the type of care that best suits their needs — whether that’s a licensed child care center, home-based …

Polling

POLLING: Rural Voters on Child Care and Head Start

In a new poll from First Five Years Fund, Rural Americans say money is tight, and child care is a significant part of that burden.  The survey shows that the …

Policy Priority

Tax Policy and Child Care

Overview Strong funding is essential to strengthening child care in the United States, but updating provisions of the federal tax code is also an important part of the solution. These …

Toolkits & Talkings Points

FFYF Capsule Collection: Tax Policy and Child Care

In A Nutshell With two-thirds of children ages five and under living in homes where all available parents are working, child care is not optional for most families – it’s …

Data & Analysis

TOPLINES: Child Care in the 2025 Tax Reconciliation Package

The final version of the 2025 tax reconciliation package (also known as H.R.1) was signed into law on July 4th, 2025. The bill permanently improves three pieces of tax policy …

Press Releases & Statements

FFYF’s Sarah Rittling on Child Care Tax Enhancements in the Final Reconciliation Package 

Final passage of the 2025 reconciliation bill contains updates to tax credits which will help make child care more affordable for more working families with young children including: The following …

Press Releases & Statements

STATEMENT: FFYF’s Sarah Rittling on proposed expansion of child care tax credits

On Monday afternoon, the Senate released the text of their bill to reauthorize the Tax Cuts and Jobs Act of 2017. This version contains updates to tax credits which will …

Data & Analysis

Polling Memo: Republican Support for Child Care Tax Policies

Polling conducted by Republican pollsters UpONE Insights on behalf of First Five Years Fund (FFYF) shows strong support for expanding child care-related tax credits. This is especially relevant as the …

Press Releases & Statements

New Bipartisan, Bicameral Proposal to Make Child Care More Affordable

U.S. Senators Katie Britt (R-AL) and Tim Kaine (D-VA) along with U.S. Representatives Mike Lawler (R-NY) and Salud Carbajal (D-CA) have introduced the Child Care Availability and Affordability Act and …

Factsheets

The First Five Things to Know About: The Britt-Kaine Bipartisan Child Care Plan

First Introduced: July 2024 Reintroduced: March 2025.  Parents want to make child care choices that best support their family’s individual needs and their child’s development. This is especially true for …

Events & Hearings

FFYF Hosts “Child Care Means Business” Event in Conjunction with the Bipartisan Pre-K and Child Care Caucus

FEBRUARY 25, 2025 – What a great evening on Capitol Hill! Thank you to everyone able to join the lively “Child Care Means Business” reception hosted by First Five Years …

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