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The 45F Tax Credit for Employer-Provided Child Care

Published Sep 4, 2025Updated Sep 8, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

The 45F Tax Credit for Employer-Provided Child Care — Informed