Donald Trump Unveils Child Care Subsidy Aimed at Women, Suburban Swing Voters

Republican proposes tax breaks for child care expenses.

Donald Trump is proposing new federal subsidies for child care, including tax deductions for families’ expenses, rebates for lower income households that do not owe income taxes, and new tax-preferred savings accounts.

The proposal, which the Republican presidential nominee is due to unveil at a speech outside Philadelphia Tuesday evening accompanied by his daughter, Ivanka, is part of a bid to reach out to blocs of voters who have resisted him — women and swing voters such as those who dominate the Philadelphia suburbs.

The proposal fleshes out and broadens the general idea Mr. Trump brought up in an economic policy speech in Detroit in August, when he said he wanted to offer tax deductions for child care expenses. The idea was criticized at the time as one that would provide the most benefit to upper income people.

Mr. Trump’s Democratic rival Hillary Clinton has advanced a proposal to limit child care costs to 10% of a family’s income, but has offered few details on how that would work. She has also called for universal access to preschool education, increased federal subsidies and tax breaks for child care costs, a program to promote raises for child care workers, increased spending for Early Head start programs, and scholarships for college students with children.

Mr. Trump’s proposal calls for allowing taxpayers — both those who take the standard deduction and those who itemize deductions — to deduct child care expenses up to an amount equal to the average cost of care in the state. The deduction would not be available to individuals earning more than $250,000, or $500,000 for couples.

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