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Child care is a major expense for most families across the country. Federal, state and local governments recognize the financial burden that child care places on parents, offering subsidies to those hardest hit— low-income families. This research brief is the second in a five-part series about the state of child care and its implications. In the first brief, we introduced child care as a state policy area, the demographics of families with young children, and the federal legislative landscape for improving the quality of child care and subsidizing costs.