{
  "id": "CRD_CHILDCARE",
  "name": "Child & Dependent Care Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Qualifying expenses, both spouses earned income",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "expenses": {
      "type": "int",
      "description": "qualifying care expenses"
    },
    "num_children": {
      "type": "int",
      "description": "number of qualifying dependents"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Expenses paid during 2025",
    "forward_status": "available"
  },
  "description": "Credit for care expenses enabling you to work. 20-35% of up to $3K (one) or $6K (two+).",
  "irc_reference": "IRC §21; Form 2441",
  "deadline": "Expenses during tax year"
}