SECTION 9. CHILD CARE

                                CONTENTS

Introduction
Employment and Marital Status of Mothers
Child Care Arrangements Used by Working Mothers
Child Care Costs
Supply of Child Care Providers
Child Care Standards
The Federal Role--Background and Overview
The Federal Role--Major Day Care Programs
  Dependent Care Tax Credit
  Child Care Programs Under Title IV-A of the Social Security
            Act
  Child Care and Development Block Grant
  Title XX--Social Services Block Grant
  Child and Adult Care Food Program
  Head Start
Child Care Tables
References

                              INTRODUCTION

    Child care is an issue of significant public interest for
several reasons. The dramatic increase in the labor force
participation of mothers is the most important factor affecting
the demand for child care in the last quarter century.
Currently, in a majority of American families with children--
even those with very young children--the mother is in the paid
labor force. Similarly, an increasingly significant trend
affecting the demand for child care is the proportion of
mothers who are the sole or primary financial supporters of
their children, either because of divorce or because they never
married. In addition, child care has been a significant issue
in recent debates over how to move welfare recipients toward
employment and self-sufficiency; some observers have argued
that some mothers on welfare are not entering the labor force
because of child care problems. Finally, the impact of child
care on the children themselves is an issue of considerable
interest, with ongoing discussion of whether low-income
children benefit from participation in programs with an early
childhood development focus.
    Concerns that child care may be in short supply, not of
good enough quality, or too expensive for many families
escalated during the late 1980s into a national debate over the
nature and extent of the Nation's child care problems and what,
if any, Federal interventions would be appropriate. The debate
culminated in the enactment of legislation in 1990 that
expanded Federal support for child care by establishing two new
State child care grant programs. The programs--the Child Care
and Development Block Grant and the At-Risk Child Care
Program--were enacted as part of the Omnibus Budget
Reconciliation Act of 1990 (Public Law 101-508). These programs
were preceded by enactment of a major welfare reform
initiative, the Family Support Act of 1988 (Public Law 100-
485), which authorized expanded child care assistance for
welfare families and families leaving welfare. Most recently,
these programs were consolidated into an expanded Child Care
and Development Block Grant, which will provide increased
Federal funding and will serve both low-income working families
and families attempting to transition off welfare through work.
This child care consolidation and expansion was enacted in 1996
as a component of welfare reform legislation (Personal
Responsibility and Work Opportunity Reconciliation Act, Public
Law 104-193).
    This chapter provides background information on the major
indicators of the demand for and supply of child care, and a
summary description of the major Federal programs that fund
child care services.

                EMPLOYMENT AND MARITAL STATUS OF MOTHERS

    The dramatic increase in the labor force participation of
mothers is commonly regarded as the most significant factor
fueling the increased demand for child care services. A person
is defined as participating in the labor force if she is
working or seeking work. As shown in table 9-1, in 1947, just
following World War II, slightly over one-fourth of all mothers
with children between the ages of 6 and 17 were in the labor
force. By contrast, in 1996, three-quarters of such mothers
were labor force participants. The increased labor force
participation of mothers with younger children has also been
dramatic. In 1947, it was unusual to find mothers with a
preschool-age child in the labor force--only about 12 percent
of mothers with children under the age of 6 were in the labor
force. But in 1996, over 62 percent of mothers with preschool-
age children were in the labor force, a rate more than 5 times
higher than in 1947. Women with infant children have become
increasingly engaged in the labor market as well. Today, over
half of all mothers whose youngest child is under age 2 are in
the labor market, while in 1975 less than one-third of all such
mothers were labor force participants.
    The rise in the number of female-headed families has also
contributed to increased demand for child care services. Single
mothers maintain a greater share of all families with children
today than in the past. Census data show that in 1970 less than
11 percent of families with children were headed by a single
mother, compared with almost 18 percent of families with
children in 1996. Perhaps the most telling statistic about
female-headed families is that while the number of 2-parent
families with children increased by 20 percent between 1970 and
1996, female-headed families with children exploded by 127
percent, to 12.5 million families in 1996. These families
headed by mothers were a major source of growth in the demand
for child care.
    Mothers' attachment to the labor force differs depending on
the age of their youngest child and marital status, as tables
9-2 and 9-3 show. Table 9-2 exhibits the labor force
participation rates of various demographic groups of mothers
with youngest child over or under age 6. The table provides
graphic evidence of the exploding rate of working mothers,
especially working mothers with preschool children.

  TABLE 9-1.--LABOR FORCE PARTICIPATION RATES OF WOMEN, BY PRESENCE AND AGE OF YOUNGEST CHILD, SELECTED YEARS,
                                                     1947-96
----------------------------------------------------------------------------------------------------------------
                                                                              With children under age 18
                                                              No    --------------------------------------------
                                                           children            Age 6-         Under age 6
                                                           under 18   Total   17 only --------------------------
                                                                                        Total   Under 3  Under 2
----------------------------------------------------------------------------------------------------------------
April 1947...............................................      29.8     18.6     27.3     12.0       NA       NA
April 1950...............................................      31.4     21.6     32.8     13.6       NA       NA
April 1955...............................................      33.9     27.0     38.4     18.2       NA       NA
March 1960...............................................      35.0     30.4     42.5     20.2       NA       NA
March 1965...............................................      36.5     35.0     45.7     25.3     21.4       NA
March 1970...............................................      42.8     42.4     51.6     32.2     27.3       NA
March 1975...............................................      45.1     47.3     54.8     38.8     34.1     31.5
March 1980...............................................      48.1     56.6     64.3     46.8     41.9     39.2
March 1985...............................................      50.4     62.1     69.9     53.5     49.5     48.0
March 1986...............................................      50.5     62.8     70.4     54.4     50.8     49.2
March 1987...............................................      50.5     64.7     72.0     56.7     52.9     51.9
March 1988...............................................      51.2     65.0     73.3     56.1     52.5     50.8
March 1989...............................................      51.9     65.7     74.2     56.7     52.4     51.7
March 1990...............................................      52.3     66.7     74.7     58.2     53.6     52.1
March 1991...............................................      52.0     66.6     74.4     58.4     54.5     53.8
March 1992...............................................      52.3     67.2     75.9     58.0     54.5     54.3
March 1993...............................................      52.1     66.9     75.4     57.9     53.9     54.2
March 1994...............................................      53.1     68.4     76.0     60.3     57.1  \1\ 56.
                                                                                                               7
March 1995...............................................      52.9     69.7     76.4     62.3     58.7  \1\ 57.
                                                                                                               9
March 1996...............................................      53.0     70.2     77.2     62.3     59.0    57.9
----------------------------------------------------------------------------------------------------------------
\1\ Includes mothers in the Armed Forces.

 NA--Not available.

 Note.--Data for 1994 and beyond are not directly comparable with data for 1993 and earlier years because of
  introduction of a major redesign in the Current Population Survey (household survey) questionnaire and
  collection methodology and the introduction of 1990 census-based population controls, adjusted for the
  estimated undercount. For additional information, see ``Revisions in the Current Population Survey Effective
  January 1994'' in the February 1994 issue of Employment and Earnings.

 Source: U.S. Department of Labor, Bureau of Labor Statistics.

    Table 9-3 provides a detailed breakdown of the labor force
participation of women for March 1996 by marital status and the
age of the youngest child. Among those with children under 18,
divorced women have the highest labor force participation
rates, followed by married and separated women. Widowed and
never-married women have lower labor force participation rates.
    As table 9-3 illustrates, no matter what the marital status
of the woman, labor force participation rates tend to increase
as the age of the youngest child increases. Among all women
with children under 18, 59 percent of those with a child under
3 participate, 67 percent of those whose youngest child is
between 3 and 5 participate, and 79 percent of those whose
youngest child is between 14 and 17 participate.

       TABLE 9-2.--LABOR FORCE PARTICIPATION RATES OF WOMEN WITH CHILDREN, BY MARITAL STATUS AND AGE OF YOUNGEST CHILD FOR SELECTED YEARS, 1960-96
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                                Percent
                                                   1960    1970    1980   1987   1988   1989   1990   1991   1992   1993   1994   1995   1996  increase,
                                                                                                                                                1970-96
--------------------------------------------------------------------------------------------------------------------------------------------------------
Married women:
    Youngest under 6............................    18.6    30.3   45.0   56.8   57.1   57.4   58.9   59.9   59.9   59.6   61.7   63.5   62.7      106.9
    Youngest 6 or older.........................    39.0    49.2   61.8   70.6   72.5   73.4   73.6   73.6   75.4   74.9   76.0   76.2   76.7       55.9
Separated women:
    Youngest under 6............................      NA    45.4   52.2   55.1   53.0   54.9   59.3   52.2   55.7   52.1   59.2   59.3   63.1       39.0
    Youngest 6 or older.........................      NA    60.6   66.6   72.6   69.3   68.0   75.0   74.7   71.6   71.6   70.7   71.5   73.3       21.0
Divorced women:
    Youngest under 6............................      NA    63.3   68.3   70.5   70.1   66.3   69.8   68.5   65.9   68.1   67.5   73.3   76.5       20.9
    Youngest 6 or older.........................      NA    82.4   82.3   84.5   83.9   85.7   85.9   84.6   85.9   83.6   84.9   85.2   85.5        3.8
Never-married women:
    Youngest under 6............................      NA      NA   44.1   49.9   44.7   48.9   48.7   48.8   45.8   47.4   52.2   53.0   55.1         NA
    Youngest 6 or older.........................      NA      NA   67.6   64.1   67.1   69.0   69.7   64.8   67.2   70.2   67.5   67.0   71.8         NA
                                                 -------------------------------------------------------------------------------------------------------
        All women...............................  \1\ 30
                                                      .4  \1\ 52
                                                              .9   56.6   64.7   65.0   65.7   66.7   66.6   67.2   66.9   68.4   69.7   70.2      32.7
--------------------------------------------------------------------------------------------------------------------------------------------------------
\1\ Excludes never-married women.

 NA--Not available.

 Note.--Data for 1994 and beyond are not directly comparable with data for 1993 and earlier years because of introduction of a major redesign in the
  Current Population Survey (household survey) questionnaire and collection methodology and the introduction of 1990 census-based population controls,
  adjusted for the estimated undercount. For additional information, see ``Revisions in the Current Population Survey Effective January 1994'' in the
  February 1994 issue of Employment and Earnings.

 Source: U.S. Department of Labor, Bureau of Labor Statistics.

    TABLE 9-3.--LABOR FORCE PARTICIPATION RATES OF WOMEN WITH CHILDREN UNDER 18, BY MARITAL STATUS AND AGE OF
                                           YOUNGEST CHILD, MARCH 1996
----------------------------------------------------------------------------------------------------------------
                                                                              Age of youngest child
                                                                ------------------------------------------------
                         Marital status                          Under  Under  Under
                                                                   3      6      18    3-5    6-13   6-17  14-17
----------------------------------------------------------------------------------------------------------------
Married, spouse present........................................   60.5   62.7     70     66     76   76.7   78.4
Divorced.......................................................   67.1   76.5   83.2   81.4   84.8   85.5   86.9
Separated......................................................   62.1   63.1   68.8     64   73.2   73.3   73.5
Widowed........................................................   33.1   48.3   63.3   55.8   64.5   65.9   67.6
Never married..................................................   50.3   55.1   60.5   64.1   71.7   71.8   72.4
                                                                ------------------------------------------------
    All women with children under 18...........................     59   62.3   70.2   66.9   76.6   77.2  78.9
----------------------------------------------------------------------------------------------------------------
Note.--Labor force participation rates include nonworking mothers who are actively looking for work.

 Source: U.S. Department of Labor, Bureau of Labor Statistics.

    While there has been a substantial increase in the
proportion of mothers in the labor force, the data can be
misleading. Although 70 percent of mothers participated in the
labor force in 1996, table 9-4 shows almost 48 percent worked
full time and 19 percent worked part time (less than 35 hours
per week). Thirty-nine percent of mothers with children under
age 6 worked full time, and 19 percent worked part time.

 TABLE 9-4.--PERCENT OF MOTHERS BY FULL- OR PART-TIME EMPLOYMENT STATUS,
                             MARCH 1996 \1\
------------------------------------------------------------------------
                                           With children   With children
             Marital status                  under 18         under 6
------------------------------------------------------------------------
Married, spouse present:
    Employed full time..................        46.3            39.4
    Employed part time..................        21.3            20.9
Divorced:
    Employed full time..................        66.2            56.5
    Employed part time..................        12.6            12.9
Never married:
    Employed full time..................        35.5            28.8
    Employed part time..................        13.8            15.1
                                         -------------------------------
    All mothers:
        Employed full time..............        47.5            39.0
        Employed part time..............        19.0           19.1
------------------------------------------------------------------------
\1\ Full-time workers work 35 hours or more per week.

 Source: U.S. Department of Labor, Bureau of Labor Statistics.

    As table 9-4 demonstrates, how much mothers work differs
according to their marital status and the age of their
children. Forty-six percent of married women with children
worked full time; thus, over 50 percent either didn't work at
all or worked part time. Some 66 percent of all divorced
mothers worked full time; almost 57 percent of divorced mothers
with children under 6 worked full time. Almost 36 percent of
never-married mothers worked full time, and 14 percent worked
part time.

            CHILD CARE ARRANGEMENTS USED BY WORKING MOTHERS

    Data are collected periodically by the Census Bureau on the
types of child care arrangements used by families with working
mothers. Because the interview questions obtain information
about both paid and unpaid substitute care used while the
mother works, it provides information on categories of care
that generally are not considered child care, such as care
provided by the father and school attendance. Further, the
survey does not gather information on the child care
arrangements used by the family while the father works. Though
information is collected on the arrangements of families in
which there is only a father present, it is considered too
negligible to report.
    The most recent Census Bureau statistics on child care
arrangements are based on data collected by the Survey of
Income and Program Participation (SIPP) for the fall of 1994.
These data indicate that the types of child care arrangements
used by families while the mother works vary depending on the
age of the child, as well as the mother's work schedule,
marital status, and family income. Table 9-5 shows the
distribution of primary child care arrangements provided for
preschoolers (children under age 5), by marital status and
mother's work schedule. ``Primary'' child care arrangement
refers to the arrangement used most frequently during a typical
work week.

 TABLE 9-5.--PRIMARY CHILD CARE ARRANGEMENTS OF CHILDREN UNDER 5 WITH AN
  EMPLOYED MOTHER, BY MARITAL AND EMPLOYMENT STATUS OF THE MOTHER, FALL
                                  1994
                              [In percent]
------------------------------------------------------------------------
                                    Mothers with children under 5 years
                                  --------------------------------------
       Type of arrangement                        Employed     Employed
                                      Total      full time    part time
------------------------------------------------------------------------
                                            All Marital Statuses
                                  --------------------------------------
Care in child's home:
    By grandparent...............          5.9          5.1          7.2
    By other relative............          3.5          2.9          4.4
    By nonrelative...............          5.1          4.8          5.6
                                  --------------------------------------
        Total....................         14.5         12.8         17.2
                                  ======================================
Care in another home:
    By grandparent...............         10.4         10.5         10.1
    By other relative............          5.5          6.7          3.2
    By nonrelative \1\...........         15.4         18.2         10.3
                                  --------------------------------------
        Total....................         31.3         35.4         23.6
                                  ======================================
Organized child care facilities:
    Day/group care center........         21.6         25.0         15.2
    Nursery school/preschool.....          7.8          8.5          6.4
    Kindergarten/grade school....          0.9          0.8          0.9
    School-based activity........          0.2          0.2          0.1
                                  --------------------------------------
        Total....................         30.5         34.5         22.6
                                  ======================================
Parental care:
    By father....................         18.4         13.3         28.1
    By mother at work \2\........          5.5          3.9          8.5
    Child cares for self.........  ...........  ...........  ...........
                                  --------------------------------------
        Total....................         23.9         17.2         36.6
                                  ======================================
        Total children of
         employed mothers (in
         thousands)..............       10,329        6,732        3,597
                                  --------------------------------------
                                          Married, Husband Present
                                  --------------------------------------
Care in child's home:
    By grandparent...............          3.4          3.1          3.9
    By other relative............          2.5          2.1          3.3
    By nonrelative...............          5.6          5.5          5.8
                                  --------------------------------------
        Total....................         11.5         10.7         13.0
                                  ======================================
Care in another home:
    By grandparent...............         10.1         10.7          9.1
    By other relative............          4.0          4.8          2.6
    By nonrelative \1\...........         15.7         19.0          9.8
                                  --------------------------------------
        Total....................         29.8         34.5         21.5
                                  ======================================
Organized child care facilities:
    Day/group care center........         20.7         24.6         13.7
    Nursery school/preschool.....          8.3          9.0          6.9
    Kindergarten/grade school....          0.8          0.8          0.8
    School-based activity........          0.2          0.3          0.1
                                  --------------------------------------
        Total....................         30.0         34.7         21.5
                                  ======================================
Parental care:
    By father....................         22.3         15.9         33.7
    By mother at work \2\........          6.3          4.1         10.3
    Child cares for self.........  ...........  ...........  ...........
                                  --------------------------------------
        Total....................         28.6         20.0         44.0
                                  ======================================
        Total children of
         employed mothers (in
         thousands)..............        7,961        5,105        2,856
                                  --------------------------------------
                                       All Other Marital Statuses \3\
                                  --------------------------------------
Care in child's home:
    By grandparent...............         14.2         11.4         20.3
    By other relative............          6.5          5.4          8.9
    By nonrelative...............          3.4          2.8          4.8
                                  --------------------------------------
        Total....................         24.1         19.6         34.0
                                  ======================================
Care in another home:
    By grandparent...............         11.2         10.0         14.0
    By other relative............         10.5         12.7          5.4
    By nonrelative \1\...........         14.6         15.7         12.3
                                  --------------------------------------
        Total....................         36.3         38.4         31.7
                                  ======================================
Organized child care facilities:
    Day/group care center........         24.3         26.0         20.6
    Nursery school/preschool.....          6.2          6.9          4.5
    Kindergarten/grade school....          1.1          0.9          1.3
    School-based activity........          0.1          0.1  ...........
                                  --------------------------------------
        Total....................         31.7         33.9         26.4
                                  ======================================
Parental care:
    By father....................          5.4          5.0          6.3
    By mother at work \2\........          2.5          3.0          1.5
    Child cares for self.........  ...........  ...........  ...........
                                  --------------------------------------
        Total....................          7.9          8.0          7.8
                                  ======================================
        Total children of
         employed mothers (in
         thousands)..............        2,368        1,627         741
------------------------------------------------------------------------
\1\ Care in another's home by a nonrelative is known as ``family day
  care.''
\2\ Includes women working at home or away from home.
\3\ Includes married, husband absent (including separated), widowed,
  divorced, and never-married women.

 Source: Survey of Income and Program Participation, Bureau of the
  Census, U.S. Department of Commerce.

    Families of preschoolers with working mothers rely more on
care provided in an organized child care facility (30.5
percent) than on family day care (care in another home by
nonrelative; 15 percent). Relative care, either in the child's
home or the relative's home, is used by 25 percent of preschool
children. Many families with young children do not rely on
others for help with child care arrangements while the mother
works because they use parental care (24 percent), especially
care by fathers (18 percent). Only 5 percent of families rely
on care provided in the child's home by a nonrelative.
    Preschool children of part-time employed mothers are much
less likely to be cared for at an organized child care facility
or by a family day care provider, and more likely to be cared
for by a parent, than children of full-time employed mothers.
Children of employed single mothers, shown in table 9-5 under
the heading ``all other marital statuses,'' are much more
likely to be cared for by a relative than children of married
mothers.
    Table 9-6 shows the types of afterschool arrangements used
in 1993 for school-age children by working mothers, as well as
cases in which there were no arrangements used at all. A total
of 1.2 million school-age children (5.4 percent of children age
5-14) were reported to be in self-care or to be unsupervised by
an adult for some time while their mothers were working. It is
not known if the children in the ``no care mentioned'' category
were unsupervised, or if other factors may account for their
not being reported in a child care arrangement, such as travel
time from school.
    Table 9-7 shows that the type of child care arrangements
used for children under 5 varies by the economic well-being of
the family. Children in poor families are more likely to be
cared for by relatives (35 versus 24 percent) while their
mother works than children in nonpoor families. In addition,
children in nonpoor families use organized child care
facilities more than children in poor families (31 versus 24
percent). Children in nonpoor families rely more on family day
care provided by nonrelatives than do children living in
poverty (16 versus 11 percent).
    Table 9-8 shows the primary arrangements used by working
mothers for their preschool-aged children from June 1977
through the fall of 1994. In general, the table does not show
dramatic changes in the arrangements used during this time
period, except with regard to day care centers and nursery
schools. The share of children enrolled in day care centers and
nursery schools increased sharply between 1977 and 1994, from
13 to 29 percent. The table shows that the role of fathers in
caring for their preschool children increased slightly after
1977, including for children of single mothers. The share of
children cared for by their mothers at work decreased from 1977
to 1994, as did the percent of children in family day care
homes. Data on children cared for by their grandparents were
obtained beginning in 1985, and remained relatively stable
during the period from 1985 to 1994.

TABLE 9-6.--AFTERSCHOOL CHILD CARE ARRANGEMENTS USED BY EMPLOYED MOTHERS
                      FOR CHILDREN 5-14, FALL 1993
------------------------------------------------------------------------
                                                   Number (in
               Type of arrangement                 thousands)   Percent
------------------------------------------------------------------------
Care in child's home:
    By grandparent...............................         779        3.5
    By other relative............................       1,209        5.4
    By nonrelative...............................         547        2.5
                                                  ----------------------
        Total....................................       2,535       11.4
                                                  ======================
Care in another home:
    By grandparent...............................         949        4.3
    By other relative............................         517        2.3
    By nonrelative \1\...........................       1,179        5.3
                                                  ----------------------
        Total....................................       2,645       11.9
                                                  ======================
Organized child care facilities:
    Day/group care center........................       1,071        4.8
    Nursery school/preschool.....................         167        0.7
    School-based activity........................       1,217        5.5
                                                  ----------------------
        Total....................................       2,455       11.0
                                                  ======================
Parental care:
    By father....................................       2,587       11.6
    By mother at work \2\........................         616        2.8
    Child cares for self.........................       1,202        5.4
                                                  ----------------------
        Total....................................       4,405       19.8
                                                  ======================
No care mentioned................................      10,236       46.0
                                                  ----------------------
        Total children...........................      22,276     100.0
------------------------------------------------------------------------
\1\ Care in another home by a nonrelative is known as a ``family day
  care.''
\2\ Includes women working at home or away from home.

 Source: Survey of Income and Program Participation, Bureau of the
  Census, U.S. Department of Commerce.

TABLE 9-7.--PRIMARY CHILD CARE ARRANGEMENTS USED BY EMPLOYED MOTHERS FOR
      CHILDREN UNDER 5, BY POVERTY STATUS OF THE MOTHERS, FALL 1994
------------------------------------------------------------------------
          All marital statuses           Total \1\   Poor \2\   Not poor
------------------------------------------------------------------------
Care in child's home:
    By grandparent.....................        5.9        7.5        5.7
    By other relative..................        3.5        7.2        3.0
    By nonrelative.....................        5.1        3.7        5.3
                                        --------------------------------
        Total..........................       14.5       18.4       14.0
                                        ================================
Care in another home:
    By grandparent.....................       10.4        9.4       10.5
    By other relative..................        5.5       10.5        4.9
    By nonrelative \3\.................       15.4       10.8       16.0
                                        --------------------------------
        Total..........................       31.3       30.7       31.4
                                        ================================
Organized child care facilities:
    Day/group care center..............       21.6       17.2       22.1
    Nursery school/preschool...........        7.8        5.0        8.1
    Kindergarten/grade school..........        0.9        1.3        0.8
    School-based activity..............        0.2        0.2        0.2
                                        --------------------------------
        Total..........................       30.5       23.7       31.2
                                        ================================
Parental care:
    By father..........................       18.4       17.6       18.5
    By mother at work \4\..............        5.5        9.7        4.9
    Child cares for self...............  .........  .........  .........
                                        --------------------------------
        Total..........................       23.9       27.3       23.4
                                        ================================
        Total children of employed
         mothers (in thousands)........     10,329      1,109     9,208
------------------------------------------------------------------------
\1\ Includes children for which no poverty estimates were available.
\2\ Below the poverty threshold, which was $15,141 annually or $1,262
  monthly in 1994 for a family of four.
\3\ Care in another home by a nonrelative is known as ``family day
  care.''
\4\ Includes women working at home or away from home.

 Source: Survey of Income and Program Participation, Bureau of the
  Census, U.S. Department of Commerce.

              TABLE 9-8.--PERCENT OF CHILDREN UNDER 5 IN SELECTED CHILD CARE ARRANGEMENTS, 1977-94
----------------------------------------------------------------------------------------------------------------
                                                                 Percent of children cared for by
                                                ----------------------------------------------------------------
                                                                                                     Day care
        Family status and date of survey                                             Family day   center/nursery
                                                  Father   Mother \1\  Grandparent    care \2\        school

----------------------------------------------------------------------------------------------------------------
All families:
    Fall 1994..................................      18.4         5.5        16.3          15.4           29.4
    Fall 1993..................................      15.9         6.2        16.5          16.6           29.9
    Fall 1991..................................      20.0         8.7        15.8          17.9           23.0
    Fall 1990..................................      16.5         6.4        14.3          20.1           27.5
    Fall 1988..................................      15.1         7.6        13.9          23.6           25.8
    Fall 1987..................................      15.3         8.9        13.8          22.3           24.4
    Fall 1986..................................      14.5         7.4        15.7          24.0           22.4
    Winter 1985................................      15.7         8.1        15.9          22.3           23.1
    June 1977..................................      14.4        11.4          NA          22.4           13.0
Married couples:
    Fall 1994..................................      22.3         6.3        13.5          15.7           29.0
    Fall 1993..................................      19.3         6.9        14.4          16.4           30.0
    Fall 1991..................................      22.9         9.8        13.7          17.1           22.7
    Fall 1990..................................      19.8         7.8        13.0          19.7           26.8
    Fall 1988..................................      17.9         8.7        11.8          23.7           25.4
    Fall 1987..................................      18.2        10.1        12.2          22.2           23.4
    Fall 1986..................................      17.9         8.3        14.1          24.4           20.3
    Winter 1985................................      18.8         9.2        13.9          21.8           22.3
    June 1977..................................      17.1        12.9          NA          22.6           11.6
Single mothers:
    Fall 1994..................................       5.4         2.5        25.4          14.6           30.5
    Fall 1993..................................       3.4         3.5        24.6          17.3           29.5
    Fall 1991..................................       7.0         3.7        24.8          21.3           24.5
    Fall 1990..................................       3.2         0.7        20.0          27.8           30.4
    Fall 1988..................................       1.5         2.4        23.9          22.8           27.8
    Fall 1987..................................       2.3         3.4        20.8          22.3           28.3
    Fall 1986..................................       1.4         3.8        20.3          22.4           30.2
    Winter 1985................................       2.2         3.5        24.5          24.4           26.7
    June 1977..................................       0.8         4.4          NA          21.8          19.1
----------------------------------------------------------------------------------------------------------------
\1\ Includes mothers working at home or away from home.
\2\ Children cared for in another home by nonrelatives.

 NA--Not available.

 Note.--Data are the principal arrangement used by mothers during most of their hours at work. Single mothers
  include women never married, widowed, divorced, and separated.

 Source: Survey of Income and Program Participation and the June 1977 Current Population Survey, ``Who's Minding
  the Kids? Child Care Arrangements: Fall 1991,'' Current Population Reports, Series P70-36, Bureau of the
  Census, U.S Department of Commerce.

                            CHILD CARE COSTS

    Research studies have found that the majority of families
with working mothers and preschool children purchase child care
services. The tendency to purchase care and the amount spent on
care, both in absolute terms and as a percent of family income,
generally varies by the type of child care used, family type
(married or single mothers), and the family's economic
situation.
    The most recent data on child care expenditures are from
the Survey of Income and Program Participation for the fall of
1993, published by the Census Bureau (Casper, 1995). These data
show that 56 percent of families with employed mothers paid for
child care for their preschool-aged children. Nonpaid child
care was most typically provided by relatives. Families with
mothers employed full time were more likely to purchase care
for their young children than those with mothers working part
time. Among families with full-time working mothers, 63 percent
paid for child care, compared to 41 percent of families with
mothers employed part time. Likewise, as shown in table 9-9,
families with higher incomes were more likely to purchase care
than families with lower incomes. For example, 69 percent of
families with monthly incomes of $4,500 or more purchased child
care in the fall of 1993, while only 39 percent of families
with monthly incomes of less than $1,200 purchased care.

 TABLE 9-9.--AVERAGE WEEKLY CHILD CARE EXPENDITURES FOR PRESCHOOLERS AND
PERCENTAGE OF INCOME SPENT ON CARE, BY POVERTY STATUS AND FAMILY INCOME,
                                FALL 1993
------------------------------------------------------------------------
                                                              Percent of
                                                               monthly
                                     Percent      Average       family
                                    paying for  weekly cost     income
                                       care       of care      spent on
                                                                 care
------------------------------------------------------------------------
Poverty status:
    Below poverty................           37       $49.56         17.7
    Above poverty................           58        76.03          7.3
Monthly family income:
    Less than $1,200.............           39        47.29         25.1
    $1,200-$2,999................           49        60.16         12.0
    $3,000-$4,499................           57        73.10          8.5
    $4,500 and over..............           69        91.93          5.7
                                  --------------------------------------
        Total....................           56        74.15         7.5
------------------------------------------------------------------------
Source: Casper (1995).

    As indicated in table 9-9, average weekly costs per family
for all preschool-aged children were $74 in 1993 for those
families who purchased care. Families with two or more
preschoolers paid almost $110 per week for child care (11
percent of family income), while families with one child paid
$66 per week (7 percent of family income). Married-couple
families devoted a smaller percentage of their income to child
care (7 percent) than single-parent families (12 percent), but
their child care expenditures were nonetheless greater ($78 per
week) than those of single-parent families (about $60 per
week).
    Table 9-9 also shows that, while low-income families spend
fewer dollars for child care than higher income families, they
spend a much greater percentage of their family income for
child care. Specifically, families with monthly incomes of less
than $1,200 had average weekly child care expenses of $47 in
1993, compared with $92 for families with monthly incomes of
$4,500 or more. However, lower income families devoted 25
percent of their family income to child care, while the higher
income families spent less than 6 percent of their income for
child care.
    For families purchasing care, the average weekly cost of
child care per arrangement was $57 in 1993. In-home,
nonrelative babysitters were the most expensive type of care,
at an average weekly cost of $68, followed by organized child
care centers at $64 per week. Family day care homes cost an
average of $57 per week, while the least expensive form of paid
care was provided by relatives, at an average of $42 per week.
Looking at child care costs per child, the average weekly cost
for preschoolers in 1993 was $60, ranging from $66 per week for
infants under 1 year old to $56 for 3-year-olds and $59 for 4-
year-olds.
    Child care costs have increased in recent years. Chart 9-1
illustrates growth in the average weekly cost of care for all
children (up to age 15) in families with a preschooler from
1986 to 1993, in constant 1993 dollars. As the chart shows, the
average weekly cost has gone up by $15, from $64 in 1986 to $79
in 1993.

                CHART 9-1. WEEKLY COST OF CHILD CARE \1\

  [In constant 1993 dollars. Limited to families with a preschooler.]



    \1\ Represents total costs for all children in the family.

    Source: Casper (1995).

                     SUPPLY OF CHILD CARE PROVIDERS

    The profile of child care settings (PCS) study, released by
the U.S. Department of Education in 1991, is regarded as the
most comprehensive national study of regulated child care/early
education services since the 1970s (Kisker, Hofferth, Phillips
& Farquhar, 1991). The study provides information on the supply
and characteristics of State licensed child care centers and
early education programs, center-based programs exempt from
State or local licensing (such as programs sponsored by
religious organizations or schools), and licensed family day
care providers. Readers should note that both demand and
Federal support for child care have increased since 1990, most
likely also causing an increase in the supply since this study
was conducted.
    Kisker and her colleagues reported that approximately
80,000 center-based early education and care programs were
providing services in the United States at the beginning of
1990. The Children's Foundation has subsequently reported that,
in 1996, there were 93,221 regulated child day care centers
(Children's Foundation, 1996). The PCS researchers estimated
that about 12 percent of centers on State licensing lists were
not operating during the time of the survey, but that operating
centers had about 5.3 million spaces (defined as the sum of
enrollment plus vacancies), of which approximately 4.2 million
were for preschool-age children and 1.1 million were for
school-age children. The study found that an average of 88
percent of the available spaces in centers were filled. The
researchers concluded that this high overall utilization rate
indicates that ``the market seems to be working to increase
supply as demand expands.'' As shown in table 9-10, centers
were distributed across regions in urban/rural areas
approximately in proportion to the population of children under
age 5.

   TABLE 9-10.--DISTRIBUTION OF PRESCHOOL CHILDREN, EARLY CHILDHOOD PROGRAMS, AND PROGRAM SPACES BY REGION AND
                                                   URBANICITY
                                                  [In percent]
----------------------------------------------------------------------------------------------------------------
                                                                                                       Spaces in
                                                              Children             Spaces   Regulated  regulated
                                                               younger   Centers     in       home-      home-
                                                               than 5              centers    based      based
                                                                 \1\                         programs   programs
----------------------------------------------------------------------------------------------------------------
Region:
    Northeast...............................................        19        18        16         14         11
    South...................................................        35        41        42         21         20
    Midwest.................................................        24        23        23         29         32
    West....................................................        23        18        19         36         37

Urbanicity:
    Metropolitan............................................        75        76        83         77         77
    Nonmetropolitan.........................................        25        24        17         23        23
----------------------------------------------------------------------------------------------------------------
\1\ The distribution of children younger than age 5 by region is estimated from projections of 1980 census data
  to 1988 (U.S. Bureau of the Census, 1989). The distribution of children younger than age 5 by urbanicity is
  estimated as the distribution of the population by urbanicity in 1980 (U.S. Bureau of the Census, 1983).

 Source: Kisker, Hofferth, Phillips, & Farquhar (1991).

    The study also found that there were approximately 118,000
licensed family day care providers with a capacity to care for
860,000 children (defined as the number of children for whom
the provider is licensed to provide care) operating in the
United States at the beginning of 1990. This number is about 30
percent less than counts of family day care providers obtained
directly from licensing lists because such lists are not
generally up to date. About 82 percent of all family day care
spaces were filled at the beginning of 1990. In contrast to
centers, the distribution of family day care homes across
regions of the United States was not proportional to the number
of young children in those regions (table 9-10). The authors
postulate that this imbalance may be due to regional
differences in State family day care licensing requirements.
    When providers were asked how many vacancies were actually
available, the study found that the average child care center
had four full-time vacancies and that the average regulated
family day care home had one full-time vacancy. For centers,
the study reported that vacancies were concentrated in fewer
than half of all centers and that two-thirds to three-fourths
of all centers reported having no vacancies. Vacancies were
also concentrated in less than half of all family day care
homes. According to the study, more than half of all regulated
homes reported being ``unable or unwilling'' to accept more
children on a full-time basis.
    It is assumed by child care researchers that the number of
unregulated family day care providers far exceeds the number of
regulated family providers, though it is difficult to determine
by how much. Based on an estimate that 4 million children were
in family day care in 1991 and that the average number of
children per home ranged from 3 to 6, Kisker et al. estimated
that there were from 550,000 to 1.1 million unlicensed
providers. Based on this estimate, the number of regulated
family day care homes (118,000) represented 10-18 percent of
the total number of family day care providers (National
Association for the Education of Young Children, 1991).

                          CHILD CARE STANDARDS

    Regulation and licensing of child care providers is
conducted primarily at the State and local levels, although the
extent to which the Federal Government should play a role in
this area has been a topic of debate for many years (see
below). Table 9-11 presents information on State licensing
standards in 1993, which was collected by Parenting magazine
and the Children's Defense Fund (CDF). It should be noted that
these standards apply to licensed or regulated child care
providers. In the case of family day care homes, most States
exempt certain providers--typically those serving smaller
numbers of children--from licensing or regulation. As cited
above, research in 1990 estimated that between 82 and 90
percent of family child care is unregulated.

    TABLE 9-11.--NUMBER OF STATES WITH SELECTED CHILD CARE LICENSING
  REQUIREMENTS, FOR CHILD CARE CENTERS AND FAMILY DAY CARE HOMES, 1993
------------------------------------------------------------------------
                                                 Child care   Family day
                     Item                         centers     care homes
------------------------------------------------------------------------
Children must have all immunizations \1\......       50           45
Children must have all recommended
 immunizations \2\............................        7            9
All or some staff must have first aid training       42           28
All or some staff must have CPR training......       32           18
Energy-absorbing surfaces must be under
 climbing equipment...........................       23           NA
Smoke detectors and periodic fire drills:
    Both required.............................       44           35
    Fire drill only...........................        6            2
    Smoke detector only.......................        1            7
Staff must wash hands after diapering and
 before handling food.........................       48           NA
Smoking prohibited............................       45           19
Maximum number of children allowed per staff
 members exceeds NAEYC recommendation: \3\
    6 months old..............................       18           NA
    12 months old or walking..................       20           NA
    18 months old.............................       25           NA
    2 years old...............................       31           NA
    3 years old...............................       21           NA
    4 years old...............................       33           NA
Group size not regulated, or exceeds NAEYC
 recommendation: \3\
    6 months old..............................       33           NA
    12 months old or walking..................       25           NA
    18 months old.............................       30           NA
    2 years old...............................       20           NA
    3 years old...............................       23           NA
    4 years old...............................       23           NA
Parental access required......................       46           42
Frequency of State licensing inspections:
    More than once per year...................       12            9
    Once per year.............................       30           15
    Less than once per year...................        8           21
    Never.....................................        1            6
Liability insurance required..................       20            5
Corporal punishment prohibited................       43          39
------------------------------------------------------------------------
\1\ Basic immunizations are the DPT vaccine against diphtheria-pertussis-
  tetanus, the OPV vaccine against polio, and the MMR vaccine against
  measles, mumps and rubella.
\2\ In addition to the basic immunizations, the American Academy of
  Pediatrics recommends the Hib vaccine against bacterial meningitis,
  and HBV against hepatitis B.
\3\ Staff-child ratios are recommended by the National Association for
  the Education of Young Children.

 NA--Not available.

 Source: Prepared by the Congressional Research Service from data
  reported by Adams, 1995.

               THE FEDERAL ROLE--BACKGROUND AND OVERVIEW

    The Federal Government entered the child care business
during the New Deal of the 1930s when federally funded nursery
schools were established for poor children. The motivation for
creating these nursery schools was not specifically to provide
child care for working families. Rather, the schools were
designed primarily to create jobs for unemployed teachers,
nurses, and others, and also to provide a wholesome environment
for children in poverty. However, when mothers began to enter
the work force in large numbers during World War II, many of
these nursery schools were continued and expanded. Federal
funding for child care, and other community facilities, was
available during the war years under the Lanham Act, which
financed child care for an estimated 550,000-600,000 children
before it was terminated in 1946.
    The end of the war brought the expectation that mothers
would return home to care for their children. However, many
women chose to remain at work and the labor force participation
of women has increased steadily ever since. The appropriate
Federal role in supporting child care, including the extent to
which the Federal Government should establish standards for
federally funded child care, has been an ongoing topic of
debate. In 1988 and 1990, four Federal child care programs were
enacted providing child care for families receiving Aid to
Families with Dependent Children (AFDC), families that formerly
received AFDC, low-income working families at risk of becoming
dependent on AFDC, and low-income working families generally.
    The establishment of these programs was the culmination of
a lengthy, and often contentious debate, about what role the
Federal Government should play in child care. Lasting nearly 4
years, the debate centered on questions about the type of
Federal subsidies that should be made available and for whom,
whether the Federal Government should set national child care
standards, conditions under which religious child care
providers could receive Federal funds, and how best to assure
optimal choice for parents in selecting child care arrangements
for their children, including options that would allow a mother
to stay home. Differences stemming from philosophical and
partisan views, as well as jurisdictional concerns, were
reflected throughout the debate.
    Though the programs created in 1988 and 1990 represented a
significant expansion of Federal support for child care, they
joined a large number of existing Federal programs providing
early childhood services, administered by numerous Federal
agencies and overseen by several congressional committees. The
General Accounting Office (GAO) estimated that in fiscal year
1992 and fiscal year 1993, more than 90 early childhood
programs were funded by the Federal Government, administered
through 11 Federal agencies and 20 offices. Of these programs,
GAO identified 34 as having education or child care as key to
their mission (U.S. General Accounting Office, 1994a). The
Congressional Research Service (CRS), in a memo to the House
Committee on Ways and Means (Forman, 1994), identified 46
Federal programs related to child care operating in fiscal year
1994, administered by 10 different Federal agencies. However,
CRS noted that some of these programs were not primarily child
care programs; rather, they were designed for some other major
purpose but included some type of child care or related
assistance. Moreover, a majority of the programs were small,
with 32 of the 46 providing less than $50 million in annual
funding. A more recent GAO (1998) report identified 22 key
child care programs, of which 5 accounted for more than 80
percent of total child care spending in fiscal year 1997.
     Most recently, the 104th Congress passed a major
restructuring of Federal welfare programs, including a
consolidation of major Federal child care programs into an
expanded Child Care and Development Block Grant (CCDBG) (Public
Law 104-103). The child care provisions in the new law were
developed to achieve several purposes. As a component of
welfare reform, the child care provisions are intended to
support the overall goal of promoting self-sufficiency through
work. However, separate from the context of welfare reform, the
legislation attempts to address concerns about program
effectiveness and efficiency. The four separate child care
programs that were enacted in 1988 and 1990 had different rules
regarding eligibility, time limits on the receipt of
assistance, and work requirements. Consistent with other block
grant proposals considered in the 104th Congress, the child
care provisions in Public Law 104-193 are intended to
streamline the Federal role, reduce the number of Federal
programs and conflicting rules, and increase the flexibility
provided to States. In addition, the Child Care and Development
Block Grant, which had originally been enacted in 1990 to
provide child care services for low-income families, expired at
the end of fiscal year 1995, and the welfare reform legislation
was used as a vehicle for reauthorization.
     Under the new amendments, the CCDBG is now the primary
child care subsidy program operated by the Federal Government,
and replaces previous child care programs for welfare and
working families. The new law makes available to States almost
$20 billion over a 6-year period (1997-2002) in a combination
of entitlement and discretionary funding for child care, which
is approximately $4 billion above the level that would have
been available under the previous programs. Despite this
increase in Federal resources, concerns persist about the
adequacy and quality of child care, particularly after welfare
reform is fully implemented and States are required to ensure
that a certain portion of their welfare caseload is enrolled in
work activities. The Congressional Budget Office (CBO)
projected in August 1996 a potential $1.4 billion shortfall in
child care funding over the 6 years if all States complied with
new welfare-to-work participation requirements. However, the
CBO analysis was limited only to entitlement funding, and did
not consider the $6 billion in discretionary funds also
authorized for child care. Moreover, welfare caseloads have
declined since CBO's analysis was conducted, which would free
up funds from the Temporary Assistance for Needy Families
(TANF) Block Grant that States could use for child care. On the
other hand, about a third of the total child care funding is
subject to maintenance-of-effort and matching requirements, and
CBO's estimate was based on the assumption that all States
would meet these requirements. If any States fail to meet these
requirements, they would not receive the full amount of
available Federal funds.
     It is likely that increased demand and Federal resources
for child care will cause some growth in the supply of child
care providers. The U.S. General Accounting Office (GAO)
reported in May 1997 that gaps currently exist between the
demand for child care and the ``known'' supply (i.e., providers
that are regulated by or otherwise known to the States), based
on research at four sites. These gaps are larger in poor areas
and for certain types of care, such as infant and school-aged
child care. It is important to note, however, that many parents
rely on informal care givers, such as relatives and neighbors,
who may not be known to State agencies. Nonetheless, as welfare
reform and the new child care law are implemented, a number of
perennial issues will be of continuing interest, including the
availability, cost, and quality of child care. In addition,
States now will have the flexibility and responsibility for
determining the most equitable method of providing child care
services to both welfare families who are trying to become
self-sufficient, and low-income working families who are not
dependent on welfare.

               THE FEDERAL ROLE--MAJOR DAY CARE PROGRAMS

    Table 9-12 provides a brief description of the major
Federal programs that currently support child care and related
activities. As the table shows, one of the largest Federal
sources of child care assistance is provided indirectly through
the Tax Code, in the form of a nonrefundable tax credit for
taxpayers who work or are seeking work. Other major sources of
Federal child care assistance, in addition to the CCDBG,
include the Social Services Block Grant under title XX of the
Social Security Act and the Child Care Food Program, which
subsidizes meals for children in child care. Head Start, the
early childhood development program targeted to poor preschool
children, also has been characterized as a child care program.
Although Head Start primarily operates on a part-day, part-year
basis, programs increasingly are being linked to other all-day
child care providers to better meet the needs of full-time
working parents.

                       Dependent Care Tax Credit

    Under section 21 of the Internal Revenue Code, a
nonrefundable credit against income tax liability is available
for up to 30 percent of a limited amount of employment-related
dependent care expenses. Eligible employment-related expenses
are limited to $2,400, if there is one qualifying dependent, or
$4,800, if there are two or more qualifying dependents. The
credit may be claimed by a taxpayer who maintains a household
that includes one or more qualifying individuals. Generally, a
qualifying individual is a dependent under the age of 13, a
physically or mentally incapacitated dependent, or a physically
or mentally incapacitated spouse. The costs of care must be
incurred to enable a taxpayer (or taxpayer's spouse, if
married) to work or look for work. Qualified expenses include
the costs of household services.

                                            TABLE 9-12.--OVERVIEW OF FEDERAL PROGRAMS THAT SUPPORT CHILD CARE
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                           Program
                                   ---------------------------------------------------------------------------------------------------------------------
                                                                Child Care and        Child and Adult Care     Title XX Social
                                    Dependent Care Credit   Development Block Grant       Food Program       Services Block Grant        Head Start
--------------------------------------------------------------------------------------------------------------------------------------------------------
Budgetary classification..........  Nonrefundable tax      Discretionary             Authorized             Authorized             Discretionary
                                     credit.                authorization and         entitlement.           entitlement.           authorization
                                                            authorized entitlement.
Statutory authority...............  Internal Revenue Code  Omnibus Budget            National School Lunch  Social Security Act..  Omnibus Budget
                                                            Reconciliation Act of     Act of 1946.                                  Reconciliation Act
                                                            1990 and Personal                                                       of 1981
                                                            Responsibility and Work
                                                            Opportunity
                                                            Reconciliation Act of
                                                            1996.
Federal administration............  U.S. Department of     HHS, ACF \1\............  U.S. Department of     HHS, ACF \1\.........  HHS, ACF \1\
                                     Treasury, Internal                               Agriculture, Food
                                     Revenue Service.                                 and Nutrition
                                                                                      Service.
Federal funding support...........  NA...................  Funding ceiling, 100      Open-ended, 100        Funding ceiling, 100   Funding ceiling, 80
                                                            percent Federal funding   percent Federal        percent Federal        percent Federal
                                                            for discretionary and     funding.               funding.               funding
                                                            part of entitlement
                                                            funding; balance at
                                                            Medicaid match rate.
Fiscal year 1997 estimates (in      $2,800 \3\...........  970--discretionary,       1,524 \4\............  Total is 2,500 \5\...  3,981 \4\
 millions) \2\.                                             1,435--mandatory.
Target population.................  Taxpayers who need     Families with incomes at  NA...................  State discretion.....  Low-income children
                                     dependent care in      or below 85 percent of                                                  and families
                                     order to accept or     State median income,
                                     maintain employment.   with parents engaged in
                                                            work or education/
                                                            training.
Eligible children.................  Children under age 13  Children under age 13     Children younger than  State discretion.....  Children from poor
                                                            (unless incapable of      13; migrant children                          families who have
                                                            self-care or under        younger than 16.                              not reached the age
                                                            court supervision).                                                     of compulsory school
                                                                                                                                    attendance
Provider requirements.............  Centers only must      Must meet applicable      Must meet applicable   Must meet applicable   Must meet federally
                                     meet applicable        State and local           State and local        State and local        established
                                     State and local        standards (including      standards.             standards.             standards with
                                     standards.             relatives). With                                                        respect to health,
                                                            exception of relatives,                                                 education, parental
                                                            must also meet certain                                                  involvement,
                                                            health and safety                                                       nutrition, and
                                                            standards.                                                              social services
Reimbursement rates to providers..  NA...................  No limit................  Meal rates are         No limit.............  No limit
                                                                                      indexed to
                                                                                      inflation, rates
                                                                                      vary by family
                                                                                      income, and
                                                                                      provider's income
                                                                                      and location.
--------------------------------------------------------------------------------------------------------------------------------------------------------
\1\ U.S. Department of Health and Human Services, Administration for Children and Families.
\2\ Source: Congressional Budget Office for Programs, Joint Committee on Taxation for tax expenditures.
\3\ See Joint Committee, 1996. p. 21.
\4\ Obligations.
\5\ States used almost 15 percent of SSBG funds for child day care in fiscal year 1995.

 NA--Not applicable.

 Source: Compiled by Committee on Ways and Means staff.

    The percentage used to calculate the credit depends on a
taxpayer's adjusted gross income (AGI). A taxpayer whose AGI is
$10,000 or less is allowed a credit equal to 30 percent of
qualified work-related expenses. The credit percentage is
reduced by 1 percentage point for each additional $2,000 in AGI
above $10,000. For taxpayers whose AGI is greater than $28,000,
the credit is equal to 20 percent of qualified expenses. The
maximum amount of the credit is $720 for one qualifying
individual and $1,440 for two or more qualifying individuals.
    The Internal Revenue Code also contains a provision that
allows taxpayers to exclude from their income the value of
certain dependent care benefits provided by their employers.
This exclusion is limited to $5,000 per year, or $2,500 for a
married individual filing a separate return.
    More detailed information on the dependent care tax credit
and the exclusion for employer-provided dependent care is
provided in section 13.

    Child Care Programs Under Title IV-A of the Social Security Act

     Congress enacted legislation in 1996 that repealed the 60-
year-old Aid to Families with Dependent Children (AFDC)
Program, which had been authorized under title IV-A of the
Social Security Act, and established in its place a new block
grant to States for Temporary Assistance for Needy Families
(TANF). This legislation, the Personal Responsibility and Work
Opportunity Reconciliation Act (Public Law 104-93), also
repealed three child care programs that had been authorized
under AFDC, and expanded the existing Child Care and
Development Block Grant to include the purposes and populations
that the repealed programs had served. The following sections
describe the three AFDC-related child care programs as they
existed before passage of the 1996 welfare reform legislation,
and the expanded CCDBG, as it has been amended.
Child care for AFDC recipients
    Under the AFDC Program, the Federal Government required
States to ``guarantee'' child care to recipients of AFDC if the
care was needed for individuals to accept employment or remain
employed. Child care also was guaranteed to AFDC recipients who
were participating in a State-approved education and training
activity, including an AFDC Job Opportunities and Basic Skills
(JOBS) Training Program. \1\ The AFDC Child Care Program was
funded by an open-ended entitlement. The Federal share of a
State's child care payments was based on the Medicaid matching
rate, which varies by State and is inversely related to a
State's per capita income. The program was administered on the
Federal level by the Administration for Children and Families
(ACF) of the U.S. Department of Health and Human Services, as
part of the AFDC Program.
---------------------------------------------------------------------------
    \1\ Under the Family Support Act of 1988 (Public Law 100-485), all
States were required to have a JOBS Program in place by October 1,
1990. The centerpiece of a major welfare reform initiative, JOBS was
intended to prevent long-term welfare dependency by providing needy
families with education, training, and employment. All AFDC recipients
not otherwise exempt by law were required to participate in JOBS. The
parent of a child under age 6 could be required to participate only if
child care was guaranteed and if participation was limited to no more
than 20 hours per week. A parent of a child under age 3 was exempt from
participation, unless required to participate at State option. More
detailed information on the AFDC JOBS Program is provided in section 7.
---------------------------------------------------------------------------
    State welfare agencies were responsible for administering
the program at the State level and were required to inform AFDC
applicants and recipients of the availability of child care
assistance and the types and locations of child care services.
The State agencies could provide child care directly, arrange
for care with providers through contracts or vouchers, provide
cash or vouchers in advance to families, reimburse families, or
use other arrangements. States could also choose to disregard
certain child care expenses--up to $175 per month per child age
2 and over and up to $200 per month per child under age 2--from
the earned income of a family in determining the family's
eligibility for AFDC benefits.
    Reimbursement for child care costs had to be at least equal
to the lower of the actual cost of care or a statewide limit
(which could be the child care disregard amount or a higher
amount). Reimbursement could not be more than the 75th
percentile of the local market rate for the type of care being
provided, as determined by each State. \2\ The child care had
to meet applicable standards of State and local law. In
addition, States had to ensure that center-based child care was
subject to State and local health and safety requirements,
including fire safety protections. States also had to endeavor
to develop guidelines for family day care services.
---------------------------------------------------------------------------
    \2\ The 75th percentile does not mean 75 percent of the cost of
care. To determine the 75th percentile, child care rates are ranked
from lowest to highest. Starting from the bottom of the list, the
amount separating the 75 percent of providers with the lowest rates
from the 25 percent with highest rates is the 75th percentile.
---------------------------------------------------------------------------
    GAO reported, on the basis of a nationwide survey, that
about three-fourths of State JOBS Programs able to provide
child care subsidies or help arrange child care for all or most
of their participants who needed such assistance. However, GAO
attributed this success to the relatively small number of AFDC
recipients actually participating in JOBS--about 13 percent of
the adult caseload in a given month. State and local officials
told GAO that barriers to providing child care assistance
included shortages of certain types of care, such as infant
care, sick child care, before- and after-school care, and child
care during nontraditional work hours, as well as
transportation problems (U.S. General Accounting Office, 1995).
Transitional child care assistance
    Under the AFDC Program, the Federal Government also
required States to ``guarantee'' child care to a family that
lost AFDC eligibility due to increased hours of, or increased
income from employment or loss of the income disregard due to
the time limitations, if the care was necessary for an
individual to accept or retain employment. To be eligible for
transitional child care (TCC), families had to have received
AFDC in at least 3 of the 6 months immediately before the month
in which they became ineligible for AFDC. The child care
assistance under this program was limited to a period of 12
months after the last month for which the family received AFDC
benefits. The program, which was administered by ACF at the
Federal level operated under the same rules as those that
applied to the Child Care Program for eligible AFDC recipients,
except that families had to contribute to the cost of the care
in accordance with a State-established sliding fee scale.
At-Risk Child Care Program
    The At-Risk Child Care Program authorized by the Omnibus
Budget Reconciliation Act of 1990 (Public Law 101-508) entitled
States to Federal matching funds for child care services for
low-income families who were not receiving AFDC, needed child
care in order to work, and were ``at risk'' of becoming
eligible for welfare if child care were not provided. The
program was authorized as a capped entitlement at $300 million
annually. It was administered by ACF. States were entitled to
matching funds for child care expenditures up to State
allocation limits determined by a formula in the law. State
allocations were based on the number of children under age 13
in a State compared to the total number of such children in the
United States. If a State's grant award was less than its full
allocation limit in 1 year, the difference could be applied to
the State's allocation limit in the next year. Like the AFDC
Child Care Programs, the Federal share of a State's child care
payments was based on the Medicaid matching rate, which varies
by State.
    The At-Risk Program was similar to the AFDC Child Care
Programs with regard to the flexibility States were afforded in
providing care. The requirements for reimbursement rates also
were similar. Like the TCC Program, families were required to
make some contribution to the cost of care, based on a State-
designed sliding fee scale. At-risk child care had to meet
applicable standards of State and local law. In contrast to the
other title IV-A child care programs, at-risk child care
providers not required to meet such standards (with the
exception of those providing care solely to family members) had
to be registered by the State.

                 Child Care and Development Block Grant

     The Child Care and Development Block Grant (CCDBG) was
originally authorized as an amendment to the Omnibus Budget
Reconciliation Act of 1990, and most recently, has been
reauthorized and amended by the Personal Responsibility and
Work Opportunity Reconciliation Act (Public Law 104-193). The
program provides funding for child care services for low-income
families, as well as for activities intended to improve the
overall quality and supply of child care for families in
general. The CCDBG currently is authorized through fiscal year
2002.
 Financing
     Under the original CCDBG Act, discretionary funds were
authorized, subject to the annual appropriations process. As
amended by the 1996 welfare reform law, the program is funded
by a combination of discretionary and entitlement amounts. With
regard to the discretionary funds, $1 billion is authorized
annually. These funds are allocated among States according to
the same formula contained in the original CCDBG Act, which is
based on each State's share of children under age 5, the
State's share of children receiving free or reduced-price
lunches, and State per capita income. Half of 1 percent of
appropriated funds is reserved for the territories, and between
1 and 2 percent is reserved for payments to Indian tribes and
tribal organizations. States are not required to match these
discretionary funds. Funds must be obligated in the year they
are received or in the subsequent fiscal year, and the law
authorizes the Secretary to reallocate unused funds.
    The 1996 welfare reform law replaced the AFDC Program with
a new block grant to States for Temporary Assistance for Needy
Families (TANF), under title IV-A of the Social Security Act
(see section 7). The welfare reform law also provides
entitlement funding to States for child care under title IV-A,
and directs the States to transfer these funds to the lead
agency that administers the CCDBG. Although provided through
TANF, these child care funds must be spent subject to the
requirements and limitations of the CCDBG Act. The law
authorizes and appropriates the following entitlement amounts
for child care: $1.967 billion in fiscal year 1997; $2.067
billion in fiscal year 1998; $2.167 billion in fiscal year
1999; $2.367 billion in fiscal year 2000; $2.567 billion in
fiscal year 2001; and $2.717 billion in fiscal year 2002.
     As required for discretionary funds, the Secretary must
reserve between 1 and 2 percent of entitlement funds for
payments to Indian tribes and tribal organizations. After this
amount is reserved, remaining entitlement funds are allocated
to States in two components. First, each State receives a fixed
amount each year, equal to the funding received by the State
under the three child care programs previously authorized under
AFDC in fiscal year 1994 or fiscal year 1995, or the average of
fiscal years 1992-94, whichever is greater. This amount totals
approximately $1.2 billion each year. This component of the
entitlement funds are sometimes referred to as ``guaranteed''
or ``mandatory'' funds. No State match is required for these
funds, which may remain available for expenditure by States
with no fiscal year limitation. However, to receive their full
TANF allotment, States must maintain at least 80 percent of
their previous welfare expenditures, including previous
expenditures for welfare-related child care, in fiscal year
1994. This may be reduced to 75 percent for States that meet
Federal requirements regarding the participation of welfare
recipients in work activities.
     Second, remaining entitlement funds (after the Indian
reserve and ``guaranteed'' entitlement funds are allocated) are
distributed to States according to each State's share of
children under age 13. States must meet maintenance-of-effort
and matching requirements to receive these funds. Specifically,
States must spend all of their ``guaranteed'' Federal
entitlement funds for child care, plus 100 percent of the
amount they spent of their own funds in fiscal year 1994 or
fiscal year 1995, whichever is higher, under the previous AFDC-
related child care programs. Further, States must provide
matching funds at the fiscal year 1995 Medicaid matching rate
to receive these additional entitlement funds for child care.
If the Secretary determines that a State will not spend its
entire allotment for a given fiscal year, then the unused
amounts may be redistributed among other States according to
those States' share of children under age 13.
     In addition to amounts provided to States specifically for
child care, States may transfer up to 30 percent of their TANF
Block Grant allotments into their CCDBG or Social Services
Block Grant Programs. Funds transferred into child care must be
spent according to the CCDBG rules. However, States also may
use TANF funds for child care without formally transferring
them to the CCDBG, in which case, CCDBG rules would not
necessarily apply.
 Eligibility and target population groups
     Children eligible for services under the revised CCDBG are
those whose family income does not exceed 85 percent of the
State median. The original CCDBG limited eligibility to
children whose family income did not exceed 75 percent of State
median. Children must be less than 13 years old and be living
with parents who are working or enrolled in school or training,
or be in need of protective services. States must use at least
70 percent of their total entitlement funds for child care
services for families that are trying to become independent of
TANF through work activities, and families that are at risk of
becoming dependent on public assistance. In their State plans,
States must demonstrate how they will meet the specific child
care needs of these families. Of remaining child care funds
(including discretionary amounts), States must ensure that a
substantial portion is used for child care services to eligible
families other than welfare recipients or families at risk of
welfare dependency.
 Use of funds
     CCDBG funds may be used for child care services provided
on a sliding fee scale basis; however, Federal regulations
allow States to waive child care fees for families with incomes
at or below the poverty line. Funds also may be used for
activities to improve the quality or availability of child
care. States are required to spend no less than 4 percent of
their child care allotments (discretionary and entitlement) for
activities to provide comprehensive consumer education to
parents and the public, activities that increase parental
choice, and activities designed to improve the quality and
availability of child care (such as resource and referral
services).
     Child care providers receiving Federal assistance must
meet all licensing or regulatory requirements, including
registration requirements, applicable under State or local law.
States must have in effect licensing requirements applicable to
child care; however, Federal law does not dictate what these
licensing requirements should be or what types of providers
they should cover. States must establish minimum health and
safety standards, applicable to child care providers receiving
block grant assistance (except relative providers). These
standards must cover: prevention and control of infectious
diseases (including immunizations); building and physical
premises safety; and health and safety training.
     Parents of children eligible to receive subsidized child
care must be given maximum choice in selecting a child care
provider. Parents must be offered the option to enroll their
child with a provider that has a grant or contract with the
State to provide such services, or parents may receive a
certificate or voucher that can be used to purchase child care
from a provider of the parents' choice. Child care certificates
can be used only to pay for child care services from eligible
providers, which can include sectarian child care providers.
Eligible providers also can include individuals, age 18 or
older, who provide child care for their grandchildren, great
grandchildren, nieces or nephews, or siblings (if the provider
lives in a separate residence). States must establish payment
rates for child care services that are sufficient to ensure
equal access for eligible children to comparable services
provided to children whose parents are not eligible for
subsidies.
     The CCDBG contains specific requirements with regard to
the use of funds for religious activities. Under the program, a
provider that receives operating assistance through a direct
grant or contract with a government agency may not use these
funds for any sectarian purpose or activity, including
religious worship and instruction. However, a sectarian
provider that receives a child care certificate from an
eligible parent is not so restricted in the use of funds.
 Administration and data collection
     At the Federal level, the CCDBG is administered by the
Administration for Children and Families (ACF), of the
Department of Health and Human Services (HHS). The Secretary is
required to coordinate all child care activities within the
agency and with similar activities in other Federal agencies.
States are required to designate a lead agency to administer
the CCDBG, and may use no more than 5 percent of their Federal
child care allotment for administrative costs. States must
submit disaggregated data on children and families receiving
subsidized child care to HHS every quarter, and aggregate data
twice a year. The Secretary is required to submit a report to
Congress once every 2 years.

                 Title XX--Social Services Block Grant

    Title XX of the Social Security Act authorizes grants to
States for providing social services that are determined
appropriate by the State. The program operates as a ``capped
entitlement,'' under which States are allocated funds based on
their relative population size up to a nationwide ceiling. No
matching funds are required. In addition, there are no Federal
eligibility requirements for participants. The program is
administered at the Federal level by ACF, HHS. The Omnibus
Budget Reconciliation Act of 1989 (Public Law 101-239)
permanently authorized $2.8 billion annually for the program.
However, Congress reduced the entitlement ceiling to $2.38
billion in fiscal year 1996 through appropriations legislation.
Omnibus welfare reform legislation (Public Law 104-193)
established $2.38 billion as the entitlement ceiling in fiscal
years 1997-2002, although Congress exceeded this ceiling in
fiscal year 1997 appropriations legislation (Public Law 104-
208), which provides $2.5 billion for title XX.
    Available information on use of title XX funds indicates
that a majority of States typically spend some portion of their
grants on child care services. According to State reports on
the intended use of title XX funds (known as preexpenditure
reports), 45 States funded child care services in fiscal year
1990. States also submit reports to HHS on their actual use of
funds. According to an unpublished analysis of these reports
for fiscal year 1995 from all States, conducted by the
Congressional Research Service, States spent almost 14 percent
of their title XX funds on child day care.
    More information on title XX, including State allocations,
is provided in section 10.

                   Child and Adult Care Food Program

    The Child and Adult Care Food Program (CACFP) is
permanently authorized under section 17 of the National School
Lunch Act. The CACFP provides Federal subsidies for breakfasts,
lunches, suppers, and snacks meeting Federal nutrition
requirements that are served in licensed nonresidential child
care centers (including programs run by schools) and family or
group day care homes. \3\ Federal assistance is made up
overwhelmingly of cash subsidies based on the number of meals
and snacks served; about 2 percent is in the form of federally
donated commodities. CACFP subsidies to participating centers
and homes are available for meals and snacks served to children
age 12 or under, migrant children age 15 or under, and
handicapped children of any age. But the majority of children
in the program are between 3 and 6 years old. CACFP spending
was $1.58 billion (including commodities) in fiscal year 1996
(up from $1.467 billion in 1995 and $1.355 billion in 1994). In
fiscal year 1996, average daily attendance in CACFP-subsidized
centers and homes totaled 2.4 million children.
---------------------------------------------------------------------------
    \3\ CACFP subsidies also are available for meal services to
chronically impaired adults and the elderly in adult day care centers
under the same general terms and conditions as child care centers.
However, very few adult centers participate (about 1,600 sites serving
some 50,000 persons in fiscal year 1996), and Federal spending for them
is a minor fraction of the total cost of the CACFP ($25 million in
fiscal year 1996, or about 1.6 percent of overall CACFP spending).
---------------------------------------------------------------------------
    At the Federal level, the program is administered by the
Agriculture Department's Food and Consumer Service. At the
State level, a variety of agencies have been designated as
responsible by the individual States, and, in one State
(Virginia) the Federal Government operates the program in lieu
of the State. In fiscal year 1996, State agencies, in turn,
approved, oversaw, and provided payments to some 13,000 child
care centers with over 30,000 sites and to their sponsoring
organizations some 1,200 family or group day care home sponsors
with more than 190,000 homes.
    Child care centers in the CACFP serve an average of 40-50
children and are of 4 types: public or private nonprofit
centers (the single largest group), Head Start centers, for-
profit proprietary centers (see restrictions noted below), and
outside-of-school centers often operated by schools. \4\ Almost
60 percent of children in the CACFP are reached through
centers, and, of those participating through centers, one-third
are in Head Start centers, 1 out of 8 are in proprietary
centers, and 1 out of 10 are in afterschool centers. On the
other hand, only about 40 percent of CACFP funding is provided
to centers, primarily because subsidies are differentiated by
children's family income (see below). Child care centers must
meet any applicable Federal, State, or local licensing
requirements, or otherwise demonstrate that they comply with
government-established standards (e.g., receive title XX
funds). Proprietary centers are eligible for CACFP subsidies
only if they receive title XX funding for at least 25 percent
of their enrollment or licensed capacity, regardless of the
income status of the children they serve. \5\
---------------------------------------------------------------------------
    \4\ A small Homeless Children Nutrition Program (with about 100
sites) also provides shelters with subsidies for free meals and snacks
served to homeless children in their charge who are under age 6.
    \5\ In two States (Iowa and Kentucky), a pilot project allows
proprietary centers to participate in the CACFP if children
representing at least 25 percent of their enrollment or licensed
capacity have family income below 185 percent of the Federal poverty
income guidelines (the income test for receiving free or reduced-price
meals and snacks).
---------------------------------------------------------------------------
    Day care centers may receive daily subsidies for up to two
meals and one snack or one meal and two snacks for each child.
All meals and snacks served in centers are federally subsidized
to at least some degree; different subsidies are provided for
breakfasts, lunches/suppers, and snacks, and subsidy rates are
indexed annually. However, subsidies vary according to the
family income of each child, and applications for free or
reduced-price meals and snacks must be taken. The largest
subsidies are paid for meals and snacks served free to children
with family income below 130 percent of the Federal poverty
income guidelines: for July 1997-June 1998, these subsidies are
51.75 cents for each snack, $1.045 for each breakfast, and
$1.89 for each lunch or supper. Smaller subsidies are available
for meals and snacks served at a reduced price to children with
family income between 130 and 185 percent of the Federal
poverty guidelines: for July 1997-June 1998, these are 26 cents
for each snack, 74.5 cents for each breakfast, and $1.49 for
each lunch or supper. The smallest subsidies are paid for meals
and snacks served to children who do not qualify or apply for
free or reduced-price meals and snacks: for July 1997-June
1998, these are 4 cents for snacks, 20 cents for breakfasts,
and 18 cents for lunches and suppers.
    CACFP-subsidized family and group day care homes serve an
average of 4-6 children; just over 40 percent of children in
the CACFP are in day care homes. Approximately 60 percent of
CACFP money supports meals served in homes. As with day care
centers, approved homes must meet licensing requirements or
otherwise show compliance with government standards. Unlike
centers, day care homes must participate under the auspices of
a public or private nonprofit sponsor that typically has over
100 homes under its supervision; CACFP day care home sponsors
receive monthly administrative payments based on the number of
homes for which they are responsible. Also unlike centers, day
care homes receive cash subsidies that do not differ by
individual children's family income. Instead, there are two
distinct subsidy rates. ``Tier I'' homes (those located in low-
income areas or operated by low-income providers) receive
higher subsidies; for July 1997-June 1998, all lunches and
suppers are subsidized at $1.62, all breakfasts at 88 cents,
and all snacks at 48 cents. ``Tier II'' homes (those not
located in low-income areas or without low-income providers)
receive lower subsidies; for July 1997-June 1998, all lunches
and suppers are subsidized at 98 cents, all breakfasts at 33
cents, and all snacks at 13 cents. Payments are provided for no
more than two meals and one snack (or one meal and two snacks),
and tier II providers may seek higher tier I rates for
individual low-income children for whom they collect and verify
financial information.

                               Head Start

    Head Start began in 1965 under the general authority of the
Economic Opportunity Act, and is authorized currently through
fiscal year 1998 under the Human Services Amendments of 1994
(Public Law 103-252). Head Start is federally administered by
ACF, HHS, and provides grants directly to local programs. Head
Start provides comprehensive early childhood development,
educational, health, nutritional, social and other services to
primarily low-income preschool children and their families. In
general, Head Start operates a part-day program during the
school year, although some local Head Start grantees coordinate
with other programs to provide all-day care. With Federal
appropriations of almost $4 billion in fiscal year 1997, Head
Start will serve an estimated 800,000 children. (For more
information on Head Start, see section 15.)

                           CHILD CARE TABLES

    Tables 9-13 through 9-22 provide extensive information
about selected Federal child care programs, especially former
and current programs under the jurisdiction of the Committee on
Ways and Means. These programs include AFDC Child Care,
Transitional Child Care, At-Risk Child Care, and the Child Care
and Development Block Grant.
    Table 9-13 provides data on Federal payments to States for
AFDC child care and TCC for fiscal years 1991-96. Table 9-14
provides State-specific information on child care options under
the AFDC and TCC Programs, based on biennial State ``supportive
services'' plans filed with HHS as of February 6, 1996. Table
9-15 provides data on Federal payments to States for At-Risk
Child Care for fiscal years 1991-96. Table 9-16 provides State-
specific information on child care options under the At-Risk
Child Care Program, based on biennial State ``supportive
services'' plans.
    The most recent State-by-State data on the number of JOBS
participants who received title IV-A child care subsidies are
shown in table 9-17. The types of child care arrangements used
by the JOBS participants' children is provided in table 9-18.
The number of families not in JOBS who received title IV-A
child care assistance is shown in table 9-19. The type of care
used by AFDC families not in JOBS who received title IV-A child
care assistance is shown in table 9-20. Data on the number of
children who received TCC subsidies and the type of care
arrangements used by their families are found in table 9-21.
Table 9-22 summarizes State allocations for 1996 and 1997 under
the Child Care and Development Block Grant.

  TABLE 9-13.--FEDERAL PAYMENTS TO STATES FOR AFDC CHILD CARE AND TRANSITIONAL CHILD CARE, FISCAL YEARS 1991-96
                                           [Fiscal year in thousands]
----------------------------------------------------------------------------------------------------------------
                 States                      1991        1992        1993        1994        1995        1996
----------------------------------------------------------------------------------------------------------------
Alabama.................................      $2,820      $5,981      $9,050     $13,586     $11,115     $11,637
Alaska..................................         445       1,329       1,262       1,756       2,221       3,723
Arizona.................................       2,354       5,998       8,462      11,025      15,846      19,798
Arkansas................................       4,348       1,940       1,268       1,525       2,142       2,752
California..............................      11,331      16,655      34,401      30,586      48,205      37,716

Colorado................................       3,649       4,082       5,315       5,763       5,342       7,734
Connecticut.............................       5,301       6,563       7,061       9,916      13,987      22,387
Delaware................................       1,300       1,787       3,016       3,350       4,445       4,782
District of Columbia....................       2,799       4,284       1,855       4,668       3,187       3,442
Florida.................................      20,678      17,506      20,136      20,457      31,313      33,829

Georgia.................................      13,231      16,060      25,247      36,240      36,599      42,086
Guam....................................           9          22           4           1           3           2
Hawaii..................................         249          70         273       1,084       1,667       4,906
Idaho...................................         756         775       1,069       1,468       1,307       1,440
Illinois................................       8,468       4,455      11,949      22,237      42,870      70,379

Indiana.................................      12,828       4,640       7,101       5,763      22,696      31,559
Iowa....................................       2,204       1,730       2,409       3,227       6,402       3,442
Kansas..................................       3,233       5,388       6,677       7,836       5,442       7,219
Kentucky................................       5,027       9,188      10,450      13,484      11,948      13,258
Louisiana...............................      12,741      10,955      15,512      11,233      12,088      10,247

Maine...................................       1,354         361       1,083         953       1,935       1,939
Maryland................................       9,509      10,027      13,912      17,192      19,187      18,891
Massachusetts...........................      24,889      24,933      23,991      36,003      48,401      49,593
Michigan................................      14,467      15,727      13,597      17,866      12,514      30,922
Minnestoa...............................      11,342       9,918      12,415      19,911      16,328      21,423

Mississippi.............................         574       2,577       3,230       3,660       5,782       6,135
Missouri................................       1,196       8,624      14,348      14,201      17,528      21,728
Montana.................................       1,144       2,943       1,988       2,127       1,908       3,060
Nebraska................................       5,152       5,630       7,455       9,936       8,787       6,555
Nevada..................................       1,057         435       1,032       1,029       1,228       1,787

New Hampshire...........................       1,621       2,013       2,495       2,955       3,670       3,091
New Jersey..............................       2,195       6,653       9,309       9,096      11,921      43,612
New Mexico..............................       2,026       1,745       3,994       6,475       3,657       7,195
New York................................      29,289      36,303      57,988      60,215      46,171      97,325
North Carolina..........................       7,306      24,423      35,163      56,868      61,151      59,311

North Dakota............................       1,554       1,725       1,709       1,841       1,513         990
Ohio....................................       9,394      18,407      34,071      46,630      54,665      56,292
Oklahoma................................       7,983      18,925      22,950      19,460      16,828      27,269
Oregon..................................       6,260       5,392       8,768      15,007      15,937      20,025
Pennsylvania............................       (100)      28,647      31,105      32,473      40,964      46,816

Puerto Rico.............................         223       2,901           0           0           0           0
Rhode Island............................       1,821       2,154       4,310       3,980       5,957       6,064
South Carolina..........................         541       1,040       4,294       3,673       4,910       9,233
South Dakota............................         983      13,457       1,759         766       1,003       1,174
Tennessee...............................       4,492      25,090      18,675      33,617      31,969      45,206

Texas...................................      20,803       6,544      33,737      39,014      43,929      46,040
Utah....................................       6,275       1,605       9,236      10,401      10,026      11,070
Vermont.................................       1,626           3       2,023       2,684       3,567       2,585
Virgin Islands..........................          11          11          11           4           1           1
Virginia................................       4,320      15,439       8,328      11,009      16,386      14,913

Washington..............................       8,355       3,205      21,057      28,887      43,654      31,924
West Virginia...........................       2,169      16,742       4,548       5,304       6,902       8,003
Wisconsin...............................       8,242       2,300      12,390      10,281      15,209      29,509
Wyoming.................................         957  ..........       2,076       1,825       2,416       1,784
                                         -----------------------------------------------------------------------
      Total.............................     320,744     415,000     595,568     730,544     854,828  1,063,800
----------------------------------------------------------------------------------------------------------------
Source: Office of Financial Management, Administration for Children and Families, U.S. Department of Health and
  Human Services.

                        TABLE 9-14.--AFDC CHILD CARE AND TRANSITIONAL CHILD CARE (TCC)--SUMMARY OF STATE CHILD CARE OPTIONS, 1996
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                               Supplements                              Statewide limit; special
               State                 Method of providing     dependent care      Method of providing   needs care  (if different)    Child care provided
                                     AFDC child care \1\        disregard              TCC \1\                     \2\                 during gaps \3\
--------------------------------------------------------------------------------------------------------------------------------------------------------
Alabama...........................  2, 5, 6, 7..........  Yes.................  5, 6, 7.............  $324.75.....................  2 weeks/1 month
Alaska............................  2, 6................  No..................  6...................  $845.00.....................  2 weeks/1 week
Arizona...........................  2, 6, 7.............  Yes.................  5, 6, 7.............  $455.40/$391.00.............  2 weeks/1 month
Arkansas..........................  5, 6................  No..................  5, 6................  $453.00.....................  1 month
California........................  2, 3, 4, 5, 6, 7, 8.  Yes.................  3, 4, 5, 6, 7.......  $1,068.30/$11,039.20;         2 weeks/1 month
                                                                                                       $1,602.45/$1,558.80.
Colorado..........................  1, 2, 7, 8..........  Yes.................  5, 7................  $314.00/$288.00; $637.00/     2 weeks/1 month
                                                                                                       $575.00.
Connecticut.......................  2, 3................  No..................  3...................  $325.00; $435.00............  1 month
Delaware..........................  2, 4, 5, 6, 7.......  No..................  4, 5, 6, 7..........  $358.00/$312.00; $375.90/     2 weeks/1 month
                                                                                                       $327.60.
District of Columbia..............  2, 3, 4, 5, 6, 7....  No..................  3, 4, 5, 6, 7.......  $635.50/$558.00; $1,555.00..  No
Florida...........................  2, 5, 6, 7..........  Yes.................  5, 6, 7.............  $340.00.....................  2 weeks/1 month
Georgia...........................  6, 7................  No..................  5, 6, 7.............  $346.66/$303.33.............  1 month
Guam..............................  2, 5,...............  No..................  5...................  $325.00/$300.00.............  1 month
Hawaii............................  1, 2, 3, 5, 6, 7....  No..................  3, 5, 7.............  $350.00.....................  2 weeks/1 month
Idaho.............................  1, 2, 5.............  No..................  5...................  $440.00.....................  2 weeks/1 month
Illinois..........................  2, 3, 5, 6, 7.......  No..................  3, 5, 6, 7..........  $932.17.....................  2 weeks/1 month
Indiana...........................  2, 3, 5, 6..........  Yes.................  3, 5, 6.............  $650.00.....................  1 month
Iowa..............................  2, 5, 8.............  No..................  7...................  $844.80/$702.24; $2,067.12/   1 month
                                                                                                       $2,633.84.
Kansas............................  2, 5, 6, 7..........  No..................  5, 6, 7.............  $563.00/$427.00; $947.00/     2 weeks/1 month
                                                                                                       $844.00.
Kentucky..........................  2, 7, 8.............  No..................  5, 7, 8.............  $496.00.....................  2 weeks/1 month
Louisiana.........................  2, 3, 5, 6..........  No..................  3, 5, 6.............  $238.30/$216.50.............  2 weeks/1 month
Maine.............................  2, 5, 6.............  No..................  5...................  $551.00.....................  2 weeks/1 month
Maryland..........................  2, 7................  No..................  7...................  $662.42/$348.08; $387.21....  2 weeks/1 month
Massachusetts.....................  2, 4, 6, 7, 8.......  No..................  4, 6, 8.............  $1,426.00...................  2 weeks/1 month
Michigan..........................  2, 7................  No..................  3, 7................  $866.67.....................  No
Minnesota.........................  2, 5, 7.............  Yes.................  7...................  $200.00/$175.00; $4,300.00..  No
Mississippi.......................  6, 7................  No..................  6, 7................  $299.00/$276.00.............  2 weeks
Missouri..........................  2, 7, 8.............  No..................  7, 8................  $542.50/$474.30.............  1 month
Montana...........................  2, 6, 8.............  No..................  6, 8................  $330.00/$308.00; $319.00....  2 weeks/1 month
Nebraska..........................  2, 5, 6, 7..........  Yes.................  5, 7................  $1,150.00/$970.00; $3,000.00  2 weeks/1 month
Nevada............................  2, 5................  No..................  5...................  $516.00/$430.00.............  No
New Hampshire.....................  2, 5, 6.............  No..................  5, 6................  $548.70.....................  2 weeks
New Jersey........................  2, 7................  Yes.................  7...................  $955.00/$787.00.............  2 weeks/1 month
New Mexico........................  2, 3, 5, 7..........  No..................  5, 7................  $330.00/$291.50.............  2 weeks/1 month
New York..........................  1, 2, 3, 4, 5, 6, 8.  Yes.................  1, 3, 4, 5, 6, 7, 8.  $940.33.....................  2 weeks/1 month
North Carolina....................  1, 2, 3, 5, 6, 7....  No..................  1, 3, 5, 6, 7.......  $550.00; $2,164.00..........  2 weeks/1 month
North Dakota......................  1, 2, 3, 5, 6.......  No..................  1, 5, 6.............  $200.00/$175.00.............  1 month
Ohio..............................  2, 6, 7.............  No..................  6, 7................  $537.50/$494.50.............  2 weeks/1 month
Oklahoma..........................  2, 4, 7.............  No..................  5, 7................  $372.00/$341.00; $775.00....  2 weeks/1 month
Oregon............................  4, 6, 7.............  No..................  7...................  $450.00.....................  1 month
Pennsylvania......................  2, 3, 5, 6, 8.......  No..................  5, 8................  $878.00.....................  2 weeks/1 month
Puerto Rico.......................  2, 6, 7.............  Yes.................  7...................  $200.00/$175.00; $250.00....  1 month
Rhode Island......................  2, 7................  No..................  7...................  $415.97/$285.98.............  No
South Carolina....................  1, 2, 6, 8..........  No..................  5, 6, 8.............  $425.00.....................  2 weeks/1 month
South Dakota......................  2, 3................  No..................  3...................  $300.00; $400.00............  No
Tennessee.........................  2, 5, 7.............  No..................  5, 7................  $296.70/$258.00.............  1 month
Texas.............................  2, 5, 7.............  No..................  5, 7................  $482.00; $916.00............  2 weeks/1 month
Utah..............................  2, 5, 6.............  No..................  6...................  $410.70/$296.70.............  No
Vermont...........................  5, 7................  No..................  5, 7................  $659.51.....................  2 weeks/1 month
Virgin Islands....................  1, 8................  Yes.................  5...................  $200.00/$175.00; $300.00....  1 month
Virginia..........................  2, 5, 6, 7..........  No..................  5, 6, 7.............  $752.50/$593.40; $2,500.00..  2 weeks/1 month
Washington........................  2, 7................  No..................  7...................  $616.00/$476.08; $1,206.15..  1 month
West Virginia.....................  2, 7................  Yes.................  7...................  $300.00/$253.00; $300.00....  2 weeks/1 month
Wisconsin.........................  1, 2, 3, 4, 5, 6, 8.  Yes.................  4, 6................  $600.00/$500.00.............  2 weeks/1 month
Wyoming...........................  7...................  No..................  7...................  $325.00.....................  Up to 1 week
--------------------------------------------------------------------------------------------------------------------------------------------------------
\1\ Key: 1 = Direct; 2 = Dependent care disregard; 3 = Cash in advance; 4 = Voucher in advance; 5 = Cash reimbursement; 6 = Purchase of service; 7 =
  Certificate; 8 = Other.
\2\ When two amounts are shown separated by a slash (/), the first amount is the statewide limit for children under 2. The second amount is the
  statewide limit for children over 2. Statewide limits for handicapped/special needs children follow a semicolon (;) when different limits apply.
\3\ At State option, child care provided: for up to 2 weeks while participant is waiting to enter either approved education, training, or JOBS; OR for
  up to 1 month if JOBS component activity is scheduled to begin within that period or to reserve child care arrangements which would otherwise be lost.

 Source: Based on biennial supportive service plans filed as of February 6, 1996. Child Care Bureau, U.S. Department of Health and Human Services.

                                TABLE 9-15.--FEDERAL PAYMENTS TO STATES FOR AT-RISK CHILD CARE, FISCAL YEARS 1991-96 \1\
                                                                [In thousands of dollars]
--------------------------------------------------------------------------------------------------------------------------------------------------------
                         States                             1991 actual     1992 actual     1993 actual     1994 actual     1995 actual     1996 actual
--------------------------------------------------------------------------------------------------------------------------------------------------------
Alabama.................................................          $4,935          $4,934          $4,692          $4,374          $4,978          $4,704
Alaska..................................................             808           1,211             825             903             859             905
American Samoa                                                         0              NA               0             145              72              NA
Arizona.................................................           1,151           9,210           4,624           4,709           4,769           5,004
Arkansas................................................               0           4,519           2,657           2,271           2,777           2,464
California..............................................          36,592          73,183          25,170          36,592          55,766          43,879

Colorado................................................               0           8,103           4,320           4,062           3,990           4,201
Connecticut.............................................           3,455           3,455           3,485           4,574           3,448           3,474
Delaware................................................             777             776             770             771             778             763
District of Columbia....................................             677             677             648             537             527             543
Florida.................................................          13,231          13,230          13,632          13,904          14,321          14,310

Georgia.................................................           8,110           8,110           7,986           3,905           1,342           6,858
Guam....................................................               0              NA               0               0               0               0
Hawaii..................................................               0           1,361             929           1,318           1,334           1,340
Idaho...................................................           1,392           2,088             879           1,439           1,396           1,396
Illinois................................................           6,833          13,666          16,007          13,426          14,876          13,363

Indiana.................................................           6,538           6,537           6,538           6,539           7,433           6,127
Iowa....................................................           3,226           3,225           3,226           3,177           3,114           3,034
Kansas..................................................           3,070           3,070           3,052           5,162           2,972           2,948
Kentucky................................................           4,294           4,294           4,551           4,109           4,142           4,031
Louisiana...............................................               0           5,903               0               0           5,346           2,469

Maine...................................................           1,367           1,367             809           1,335           1,318           1,088
Maryland................................................           5,363           5,363           5,539           5,398           5,562           4,154
Massachusetts...........................................           6,122           6,121           6,287           6,240           6,226           6,288
Michigan................................................               0              NA               0          11,522           8,242          10,270
Minnesota...............................................           5,245           5,245           5,427           5,359           5,359           5,305

Mississippi.............................................               0              NA               0             351           1,309           3,464
Missouri................................................           5,966           5,966           6,022           5,926           5,894           5,872
Montana.................................................               0             843             568              84             857             567
Nebraska................................................           1,951           1,951           1,958           1,929           1,894           1,231
Nevada..................................................               0           3,262           1,589           1,352           1,713           1,713

New Hampshire...........................................           1,280           1,280           1,290           1,261           1,259           1,271
New Jersey..............................................           8,290           8,290           8,000           8,272           8,363           8,441
New Mexico..............................................               0           3,401           2,580           1,943           1,375           1,512
New York................................................          19,931          19,930          19,699          19,647          19,697          19,785
North Carolina..........................................           7,333           7,333           9,681           7,274           7,411           7,573

North Dakota............................................             839             838           1,007             550             595             718
Ohio....................................................          12,734          12,733          12,598          12,334          12,598          12,149
Oklahoma................................................           3,909           3,656           3,762           3,734           2,616           3,729
Oregon..................................................           3,194           5,029           3,354           3,352           3,352           3,311
Pennsyl