Financing Child Care in the United States - Ewing Marion Kauffman ...

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INDEX Note: Bold page numbers indicate material in tables. A A+ Program (Hawaii), 92—93 Accreditation Accreditation Facilitation Project for New Jersey (New Jersey), 144—145 Allegheny County Early Childhood Initiative (Pittsburgh, Pennsylvania), 121—123 American Business Collaboration for Quality Dependent Care, 116—117 Chicago Accreditation Project (Chicago, Illinois), 145—147 Child Care Facilities Loan Fund (Connecticut), 72—73 Child Care Financial Assistance Program (Florida), 73—74 Child Care Matters: A Quality Child Care Initiative of Southeastern Pennsylvania (Pennsylvania), 124–126 Child Care Quality Improvement Initiatives (Wisconsin), 61—63 Children's Services Special Taxing Districts (Florida), 15—18 Connecticut School Readiness Initiative, 70—71 Dekko Foundation Child Care Endowment Funds (Indiana), 127 Early Childhood Development, Education and Care Fund (Missouri), 48—49 Focus on Our Future: A Child Care Initiative of York County (York County, Pennsylvania), 131—133 “Invest in Children” License Plate (Massachusetts), 45—46 Kansas City Accreditation Plan: Accreditation Project and Child Care Accreditation Initiative Grant Program (Kansas City Metropolitan Area, Kansas and Missouri), 133—135 Proposition 10: Children and Families Initiative (California), 23—26 Quality Incentive Bonuses (Vermont), 63—64 Rochester/Monroe County Early Childhood Development Initiative (New York), 149—150 Start ME Right (Maine), 78—80 Voluntary Income Tax Checkoff for Child Care (Colorado), 28 Administrative services Beacons (New York City), 103—105 Children's Services Fund: Proposition J (San Francisco, California), 19—20 Community Development Finance Fund Linked Deposits (Ohio), 160 Focus on Our Future: A Child Care Initiative of York County (York County, Pennsylvania), 131—133 NYSLMCCAC Enrichment Grants Program (New York), 118—119 Advocacy Child Care Matters: A Quality Child Care Initiative of Southeastern Pennsylvania, 124—126 Fern Webster Professional Development Fund (Kansas City Metropolitan Region, Kansas & Missouri), 130—131 Focus on Our Future: A Child Care Initiative of York County (York County, Pennsylvania), 131—133 PlusTime New Hampshire (New Hampshire), 77 After-school programs A+ Program (Hawaii), 92—93 After School Learning and Safe Neighborhoods Partnerships Program (California), 94—95 American Business Collaboration for Quality Dependent Care, 116—117 Austin Area Employer's Collaborative on Dependent Care Initiatives (Texas), 140—141 Bank of America Child Care Plus, 39—40 Beacons (New York City), 103—105 Child and Dependent Care Credit and Working Family Credit (Oregon), 33—34 Child and Dependent Care Tax Credit (federal), 29—30 Child Care Developer Fee Loan Program (Santa Cruz, California), 44—45 Children's Services Fund: Proposition J (San Francisco, California), 19—20 Children's Services Special Taxing Districts (Florida), 15—18 described, 57 Fairfax County School-Age Child Care Capital Improvement Program (Virginia), 106—107 Families and Education Levy (Seattle, Washington), 21 Motor Vehicle Registration Child Care Assistance Account (Kentucky), 46—47 1199/Employer Child Care Fund (New York City), 119—120 School-Age Child Care Project Fund (Indiana), 26—27 Alabama income tax provisions for child care, 35 investment in prekindergarten and family education, 81 lotteries and gaming, 14 Alaska income tax provisions for child care, 35 investment in prekindergarten programs, 81 Allegheny County Early Childhood Initiative (Pittsburgh, Pennsylvania), 121—123 American Business Collaboration for Quality Dependent Care, 7, 116—117 Arizona income tax provisions for child care, 35 investment in prekindergarten programs, 81 lotteries and gaming, 14 Arkansas income tax provisions for child care, 35 investment in prekindergarten programs, 81 Aspen, Colorado, Dedicated Sales Tax, 22—23 At-Home Infant Child Care Program (Minnesota), 60—61 AT&T Family Care Development Fund (multistate), 115—116 Austin Area Employer's Collaborative on Dependent Care Initiatives (Texas), 140—141 B Bank of America Child Care Plus, 39—40 Beacons (New York City), 103—105 Before-school programs Austin Area Employer's Collaborative on Dependent Care Initiatives (Texas), 140—141 School-Age Child Care Project Fund (Indiana), 26—27 Bond issues Child Care Facilities Loan Fund (Connecticut), 72—73 Fairfax County School-Age Child Care Capital Improvement Program (Virginia), 106—107 Tax-Exempt Bonds (Illinois), 162—163 Buildings. See Facility construction/improvement C California After School Learning and Safe Neighborhoods Partnerships Program, 94—95 Child Care Developer Fee Loan Program (Santa Cruz), 44—45 Child Care Facilities Fund (San Francisco), 155—156 Child Care Scholarship Fund of the Marin Community Foundation (Marin County), 128—129 Children's Services Fund: Proposition J (San Francisco), 19—20 Financial Aid, University of California at Santa Cruz, 98 income tax provisions for child care, 35 investment in prekindergarten programs, 81 lotteries and gaming, 14 Model Centers Initiative of the Miriam and Peter Haas Fund (San Francisco), 136 Proposition 10: Children and Families Initiative, 23—26 San Francisco Compensation and Retention Encourage Stability (CARES), 107—109 Campus-Based Child Care (New York), 96 Capital investment partnerships, 154—163 Child Care Capital Investment Fund (Massachusetts), 156—158 Child Care Facilities Fund (San Francisco, California), 155—156 Community Development Finance Fund Linked Deposits (Ohio), 160 Community Development Financing (North Carolina), 158—159 described, 154 Kennebec Valley Community Action Program (KVCAP) Early Childhood Facility Financing Collaboratives (Maine), 161—162 Tax-Exempt Bonds (Illinois), 162—163 Chicago, Illinois, Chicago Accreditation Project, 145—147 Child and Dependent Care Credit (New York), 31—32 Child and Dependent Care Credit and Working Family Credit (Oregon), 33—34 Child and Dependent Care Tax Credit (federal), 29—30 Child care (general) costs of, 3 family contributions to, 3, 4 rationale for, 5 revenue generated from user fees, 4 revenue sources for, 3, 8, 11—14 state dependent care provisions, 35—38 state investments in, 81—82 Child Care and Development Fund, 7 Child Care Capital Investment Fund (Massachusetts), 156—158 Child Care Career and Wage Ladder (Washington), 68—69 Child Care Contribution Tax Credit (Colorado), 40—42 Child Care Developer Fee Loan Program (Santa Cruz, California), 44—45 Child Care Entitlement (Rhode Island), 6, 59 Child Care Facilities Fund (San Francisco, California), 155—156 Child Care Facilities Loan Fund (Connecticut), 72—73 Child Care Financial Assistance Program (Florida), 73—74 Child Care Matters: A Quality Child Care Initiative of Southeastern Pennsylvania, 124—126 Child Care Partnership Act (Florida), 8, 141—142 Child Care Quality Improvement Initiatives (Wisconsin), 61—63 Child care resource and referral services (CCR&R) Community Partnerships for Children (Massachusetts), 83—85 Dedicated Sales Tax (Aspen, Colorado), 22—23 1199/Employer Child Care Fund (New York City), 119—120 179
Child Care Scholarship Fund of the Marin Community Foundation (Marin County, California), 128—129 Child Care Wage$ Project (North Carolina), 66—67 Children's Center at the University of Colorado in Boulder (Colorado), 97 Children's Services Fund: Proposition J (San Francisco, California), 19—20 Children's Services Special Taxing Districts (Florida), 15—18 College programs. See Higher education Colorado Child Care Contribution Tax Credit, 40—42 Children's Center at the University of Colorado in Boulder, 97 corporate and individual tax credit, 7 Dedicated Sales Tax (Aspen), 22—23 Educare, 147—149 income tax provisions for child care, 35 investment in prekindergarten programs, 81 lotteries and gaming, 14 Voluntary Income Tax Checkoff for Child Care, 28 Youth Crime Prevention and Intervention, 102 Community child care initiatives. See Private sector financing Community Development Corporation (CDC) Tax Credit, 168 Community Development Finance Fund Linked Deposits (Ohio), 160 Community Development Financing (North Carolina), 158—159 Community Empowerment Initiative (Iowa), 7, 65 Community Partnerships for Children (Massachusetts), 7, 83—85 Connecticut Child Care Facilities Loan Fund, 72—73 Connecticut School Readiness Initiative, 7, 70—71 family leave legislation, 170 income tax provisions for child care, 35 investment in prekindergarten programs, 81 Neighborhood Assistance Program (NAP), 168 Crime prevention and justice, 58, 100—102. See also Delinquency prevention Network of Children's Centers in the Courts (New York), 100 Support Our Students (SOS; North Carolina), 101 Youth Crime Prevention and Intervention (Colorado), 102 D Dedicated Sales Tax (Aspen, Colorado), 6, 22—23 Dekko Foundation Child Care Endowment Funds (Indiana), 127 Delaware income tax provisions for child care, 35 investment in prekindergarten programs, 81 Neighborhood Assistance Program (NAP), 168 Delinquency prevention. See also Crime prevention and justice Children's Services Fund: Proposition J (San Francisco, California), 19—20 Children's Services Special Taxing Districts (Florida), 15—18 Families and Education Levy (Seattle, Washington), 21 Support Our Students (SOS; North Carolina), 101 Youth Crime Prevention and Intervention (Colorado), 102 Department of Education, U.S., 4 Dependent care assistance plans (DCAPs) Bank of America Child Care Plus, 39—40 Child and Dependent Care Credit (New York), 31—32 Child and Dependent Care Credit and Working Family Credit (Oregon), 33—34 Child and Dependent Care Tax Credit (federal), 29—30 described, 12 Dependent Care Tax Credit, 169 Disability insurance programs, Temporary Disability Insurance Coverage for Maternity Leave (New Jersey), 142—143 District of Columbia income tax provisions for child care, 35 investment in prekindergarten programs, 81 lotteries and gaming, 14 E Early Childhood Development, Education and Care Fund (Missouri), 48—49 Early Childhood Education Linkage System (ECELS; Pennsylvania), 75 Early Childhood Program Aid (New Jersey), 86—88 Early childhood programs. See Prekindergarten programs Economic development, 13 Tax Increment Finance Districts (Maine), 42—43 Educare (Colorado), 147—149 Educare Centers (New York City), 105—106 Elder care American Business Collaboration for Quality Dependent Care, 116—117 AT&T Family Care Development Fund (multistate), 115—116 Employer programs in private sector. See also Public-private partnerships American Business Collaboration for Quality Dependent Care, 116—117 AT&T Family Care Development Fund (multistate), 115—116 described, 113 Employment-related child care A+ Program (Hawaii), 92—93 American Business Collaboration for Quality Dependent Care, 116—117 AT&T Family Care Development Fund (multistate), 115—116 Austin Area Employer's Collaborative on Dependent Care Initiatives (Texas), 140—141 Bank of America Child Care Plus, 39—40 Child and Dependent Care Credit (New York), 31—32 Child and Dependent Care Credit and Working Family Credit (Oregon), 33—34 Child and Dependent Care Tax Credit (federal), 29—30 Child Care Contribution Tax Credit (Colorado), 40—42 Child Care Partnership Act (Florida), 141—142 Community Partnerships for Children (Massachusetts), 83—85 Motor Vehicle Registration Child Care Assistance Account (Kentucky), 46—47 Start ME Right (Maine), 78—80 Universal PreKindergarten program (New York), 90—92 Working Parents Assistance Program and Trust Fund (Montgomery County, Maryland), 109—110 Employment Tax Increment Financing (ETIF; Maine), 169 Equipment and materials American Business Collaboration for Quality Dependent Care, 116—117 Austin Area Employer's Collaborative on Dependent Care Initiatives (Texas), 140—141 Child Care Developer Fee Loan Program (Santa Cruz, California), 44—45 Child Care Quality Improvement Initiatives (Wisconsin), 61—63 Dekko Foundation Child Care Endowment Funds (Indiana), 127 Educare (Colorado), 147—149 Georgia Lottery for Education, 50—51 “Invest in Children” License Plate (Massachusetts), 45—46 Kansas City Accreditation Plan: Accreditation Project and Child Care Accreditation Initiative Grant Program (Kansas City Metropolitan Area, Kansas and Missouri), 133—135 Model Centers Initiative of the Miriam and Peter Haas Fund (San Francisco, California), 136 NYSLMCCAC Enrichment Grants Program (New York), 118—119 Excise taxes described, 11 Proposition 10: Children and Families Initiative (California), 23—26 School-Age Child Care Project Fund (Indiana), 26—27 F Facility construction/improvement Allegheny County Early Childhood Initiative (Pittsburgh, Pennsylvania), 121—123 American Business Collaboration for Quality Dependent Care, 116—117 Campus-Based Child Care (New York), 96 Chicago Accreditation Project, 145—147 Child Care Capital Investment Fund (Massachusetts), 156—158 Child Care Contribution Tax Credit (Colorado), 40—42 Child Care Developer Fee Loan Program (Santa Cruz, California), 44—45 Child Care Facilities Fund (San Francisco, California), 155—156 Child Care Facilities Loan Fund (Connecticut), 72—73 Child Care Financial Assistance Program (Florida), 73—74 Children's Center at the University of Colorado in Boulder (Colorado), 97 Children's Services Special Taxing Districts (Florida), 15—18 Community Development Finance Fund Linked Deposits (Ohio), 160 Community Development Financing (North Carolina), 158—159 Community Partnerships for Children (Massachusetts), 83—85 Connecticut School Readiness Initiative, 70—71 Educare Centers (New York City), 105—106 Georgia Lottery for Education (Georgia), 50—51 Kansas City Accreditation Plan: Accreditation Project and Child Care Accreditation Initiative Grant Program (Kansas City Metropolitan Area, Kansas and Missouri), 133—135 Kennebec Valley Community Action Program (KVCAP) Early Childhood Facility Financing Collaboratives (Maine), 161—162 Model Centers Initiative of the Miriam and Peter Haas Fund (San Francisco, California), 136 Rochester/Monroe County Early Childhood 180
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FINANCING CHILD CARE IN THE UNITED
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FINANCING CHILD CARE IN THE UNITED
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ABOUT THE GRANTEE PHILADELPHIA CITI
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:02 ALLOCATING PUBLIC REVENUES 54 O
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HOW TO USE THIS CATALOG This catalo
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This revised, expanded edition of F
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DIFFERENT EXPECTATIONS The expectat
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03 LONG-TERM THINKING Successful st
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LEVERAGING Matching and leveraging
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TAXES Income taxes are the major so
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EMPLOYER INCOME TAXES Twenty-five s
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LOCAL PROPERTY TAXES CHILDREN’S S
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GENERATING PUBLIC REVENUE LOCAL PRO
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GENERATING PUBLIC REVENUE SALES AND
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TAX CREDITS, DEDUCTIONS AND EXEMPTI
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GENERATING PUBLIC REVENUE TAX CREDI
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GENERATING PUBLIC REVENUE FEES OTHE
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GENERATING PUBLIC REVENUE FEES •
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GENERATING PUBLIC REVENUE LOTTERIES
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GENERATING PUBLIC REVENUE LOTTERIES
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SOCIAL AND HUMAN SERVICES A number
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EDUCATION Education is a powerful r
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SOCIAL AND HUMAN SERVICES RHODE ISL
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ALLOCATING PUBLIC REVENUES SOCIAL A
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HEALTH EARLY CHILDHOOD EDUCATION LI
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ALLOCATING PUBLIC REVENUES HEALTH P
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ALLOCATING PUBLIC REVENUES HEALTH H
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EDUCATION STATE INVESTMENTS IN PREK
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ALLOCATING PUBLIC REVENUES EDUCATIO
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ALLOCATING PUBLIC REVENUES HIGHER E
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ALLOCATING PUBLIC REVENUES HIGHER E
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ALLOCATING PUBLIC REVENUES CRIME PR
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LOCAL GOVERNMENT BEACONS (NEW YORK,
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ALLOCATING PUBLIC REVENUES LOCAL GO
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EMPLOYERS Employers increasingly re
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EMPLOYERS AT&T FAMILY CARE DEVELOPM
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PHILANTHROPY ALLEGHENY COUNTY EARLY
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