dependent

Colorado should increase its Child Care Tax Credit, and it should make the credit available in all years, not just when there is a TABOR surplus. It also should extend the credit to families with disabled dependents of any age. Families should be able to claim the full credit amount at the state level even if they don???t have a federal tax liability.

Colorado should increase its Child Care Tax Credit, and it should make the credit available in all years, not just when there is a TABOR surplus. It also should extend the credit to families with disabled dependents of any age. To improve child care quality, the state should work with counties to pay market rates to child care providers and offer incentives to those who participate in quality initiatives.