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Show Women as Workers 50 Federal Security Act, which authorized services. grants-in-aid to State public welfare agencies for day care child an have must State a approved To qualify for Federal aid, care welfare services plan requiring, among other things, that day which will be provided only in facilities (including private homes) the State licensing are licensed by the State or meet the standards of to children from low-income he will that and given priority authority Amendments to the Social homes. Since the adoption of these amendments, the States have been mov care services for children to forward rapidly ing who need them. provide adequate day As of June 1965, 47 States and 3 jurisdictions had plans for day care services." federally approved grants for day care programs under the 1962 Public Welfare Amendments, financial assistance for such pro In addition to Federal the Economic Opportunity Act of 1964. grams is now available under Under this act, community action programs are encouraged to de children. (Other care centers and nursery centers for young velop day those relating to provisions and regulations under the 'act, such as 'Of day care pro migrant workers, also encourage the development grams for special groups.) Federal and State tam treabmeni regarding child care ewpenses. Since its adoption in 1913, the Federal income tax law has made an allowance for the circumstances of the individual taxpayer through personal exemptions. In the Revenue Act 'Of 1954 a deduction was allowed for child care expenses incurred by working women and wid if such child care enabled them to be gainfully employed. Under that act an allowance of up to $600 was permitted for care owers 16 of a child under 12 years of age 'Or 'a dependent physically or mentally incapable of caring for himself. Widows, widowers, and separated could deduct the full amount regardless 'Of in and divorced persons However, a married woman claiming the deduction was re quired to file a joint return with her husband, and if the combined adjusted gross income exceeded $4,500 the deduction was reduced $1 for each dollar above that amount. These restrictions regarding the working wife did not apply if her husband was incapable of self support because of mental or physical disability. A 1963 amendment provided for allowing the deduction for child come. husband. expenses to a deserted wife who could not locate her recommended Status of Women 'On the Commission The President's that tax deductions for child care expenses 'Of working mothers should: care 16 18 Idaho, Nevada, New Hampshire, and Guam did not have such plans. The term "widower" includes divorced and legally separated men. |
