Tax provisions for child and dependent care expenses can provide some help to families struggling to pay for the care they need to support their families. The tax codes of the federal government and over half the states have some type of child and dependent care tax provision that reduces the amount of tax owed by families and, in some instances, increases their tax refunds. This fact sheet provides state-by-state information about these state tax provisions, as well as other state tax benefits related to child care.