12/26/2002: IRS Releases 2002 Version of Pub. 503, 'Child and Dependent Care Expenses' (Internal Revenue Service)Includes description of changes becoming effective in 2003: "The credit can be as much as 35% (increased from 30% in 2002) of your qualified expenses.... The dollar limit on the amount of qualifying expenses will increase to $3,000 for one qualifying individual and $6,000 for two or more qualifying individuals."
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