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The location of the state of Maryland in the United States of America The following outline is provided as an overview of and topical guide to the U.S. state of Maryland: Maryland – U.S. state located in the Mid-Atlantic region of the United States , bordering Virginia , West Virginia , and the District of Columbia to its south and west ...
Maryland (US: / ˈ m ɛr ɪ l ə n d / ⓘ MERR-il-ənd) [b] is a state in the Mid-Atlantic region of the United States. [9] [10] It borders the states of Virginia to its south, West Virginia to its west, Pennsylvania to its north, Delaware and the Atlantic Ocean to its east, and the national capital and federal district of Washington, D.C. to the southwest.
By 2001, child care had become an important aspect of American society, with more than "thirteen million American children under 5 years of age experiencing some form of child care before entering formal school." [US 8] By 2003, almost 26% of families used organized childcare facilities as their primary arrangement. [US 9]
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The credit is a percentage, based on the taxpayer’s adjusted gross income, of the amount of work-related child and dependent care expenses the taxpayer paid to a care provider. [10] A taxpayer can generally receive a credit anywhere from 20−35% of such costs against the taxpayer’s federal income tax liability. [ 11 ]
The subsidy, part of a federal block grant program that is state-administered, helps cover the cost for day care owners serving low-income and foster children. Some day cares rely on the program ...