Under current law, families must choose between two dependent credits: the Household Dependent Tax Credit (HDTC) and Dependent Care Tax Credit (DCTC). Families who claim the DCTC can receive up to 25% more than families receiving the HDTC if they have qualified child care expenses. This penalizes families who rely on other care arrangements, such as stay-at-home parents and extended family members, as well as families with low incomes who may be using subsidized care. Furthermore, the dependent credits are currently only available for children under age 12 and 13 (respectively), leaving out older children and other dependents. Streamlining the credits into a single CFTC, equalizing their value, and removing the dependent age limits would simplify this process for families and provide them with a more generous credit to meet their entire household’s needs.