The Little Engine That Hasn’t examines tax credits for employers that provide some form of child care assistance to their employees.  Over half the states and the federal government have enacted some form of employer tax credit for child care.  Using available data about the utilization of the credits and interviews with child care advocates, tax experts and employers across the country, this report finds that few employers have claimed these credits, assesses why these credits have had such a limited impact and discusses the policy implications.  It is an invaluable resource for policy makers and advocates alike.