Tax Expenditure Evaluation Child Care Expense Credit & Low-Income Child Care Expense Credit Subject: Children & Domestic Matters Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Published: January 16, 2019 Agency: Office of the State Auditor Report No. 2019-TE5 Note: A more recent evaluation was issued in December 2023. Click HERE to access the December 2023 report. Download Document