Many of these policies are in flux, and important questions remain. Ideas in Action Aligning welfare, labor, tax, and child-care policies is an immensely complex task, and no state has come up with a perfect plan. Illinois' TANF plan is widely considered to be one of the best. It bases eligibility for child care on income, not on current or recent eligibility for welfare. This assures that welfare parents receive assistance, but not at the expense of other low-wage workers.
Continuity is a key goal of the Illinois plan.
Reimbursable tax credits are a promising strategy for making child care more affordable. A number of states have introduced such plans. Two Minnesota tax laws lighten the financial burden of child care for low-income working families. The first is a state child and dependent care credit modeled on a similar federal tax credit. The Minnesota Alliance for Children has conducted a public information campaign to spread awareness about the credits.