High-quality child care gives children a strong start toward success in school and life and enables parents to work and support their families. Yet many families—particularly low-income families—lack access to the high-quality child care and early education they need. The Child Care and Development Block Grant (CCDBG) provides direct child care assistance for low- and moderate-income families—but the funding falls far short of the need. Two tax provisions—the Child and Dependent Care Tax Credit (CDCTC) and the Dependent Care Flexible Spending Account (FSA)—are intended to help working families meet their child care expenses. Yet these tax policies provide little or no help to the low-income families who need it the most.