| Family Focused Tax Cuts |
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| + | Dependent care
credit increases: |
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| – | maximum credit
rate - from 30% to 35%; |
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| – | start of the
phase-down at $15,000 rather than |
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| $10,000; and, |
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| – | limit on
eligible expenses from $2,400 to $3,000 |
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| for one child
and from $4,800 to $6,000 for two |
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| children |
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