See how Trump and Clinton's proposals differ for dependent care assistance that helps working familties

1. Plan provisions Donald Trump Hillary Clinton
Parental leave Up to six weeks of paid leave for up to 46%
of a worker’s normal wages for new mothers
caring for newborns, paid as an unemployment
insurance (UI) benefit, funded by reducing fraud
in the UI program
Up to 12 weeks of paid leave for up to two-thirds
of a worker’s salary (subject to a cap) to care
for a new child or seriously ill family member,
funded by requiring the wealthy to pay their fair
share of taxes
Dependent care savings account Up to $2,000 per year tax-free employer/
employee contributions to pay for childcare or
eldercare expenses; balances can roll over from
year to year for future qualified expenses
No similar provision
Individual tax credits A 100% above-the-line deduction for up to 100%
of childcare costs, phased out for annual incomes
over $250,000 ($500,000 for couples); $5,000
deduction for eldercare costs
A $1,200 tax credit for eldercare; subsidies and
tax relief that would cap childcare expenses at
10% of income; scholarships of up to $1,500 per
year to students who are parents
Employer incentives Expanding the current employer tax credit for
on-site day care facilities by increasing the cap,
shortening the recapture period and devising
ways for companies to pool resources to make the
credit more attractive
No similar provision
Sources: Trump campaign website; Philly.com
Dependent care
assistance proposals
at a glance
Trump vs. Clinton
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