Table B3.2

Elder and Dependent Care by State
State
Unemployment Insurance Covers Family Care Reasons, 2014a
Dependent Care Credits Not Limited to Child Care, 2015b
Credit Refundable
Maximum Dependent Care Credit
Rank
Number of Long-Term Support Services That Can Be Delegated to a Home Care Agency Worker (out of 16), 2013c
Rank
Elder and Dependent Care Total Score
Rank
Alabama
No
No
N/A
$0
23
2
40
0.13
46
Alaska
Yes
No
N/A
$0
23
16
1
1.50
8
Arizona
Yes
No
N/A
$0
23
5
33
0.81
27
Arkansas
Yes
Yes
No
$210
15
15
10
1.69
5
California
Yes
Yes
No
$525
10
2
40
1.00
22
Colorado
Yes
Yes
Yes
$525
1
16
1
2.00
1
Connecticut
Yes
No
N/A
$0
23
5
33
0.81
27
Delaware
Yes
Yes
No
$525
10
3
36
1.06
21
District of Columbia
Yes
Yes
No
$336
15
10
24
1.38
14
Florida
No
No
N/A
$0
23
0
47
0.00
49
Georgia
No
Yes
No
$315
15
14
13
1.13
19
Hawaii
Yes
Yes
Yes
$600
1
14
13
1.88
3
Idaho
No
No
N/A
$0
23
13
18
0.81
27
Illinois
Yes
No
N/A
$0
23
3
36
0.69
34
Indiana
No
No
N/A
$0
23
0
47
0.00
49
Iowa
No
Yes
Yes
$788
1
16
1
1.50
8
Kansas
Yes
No
N/A
$0
23
6
31
0.88
25
Kentucky
No
Yes
No
$210
15
4
35
0.50
40
Louisiana
No
Yes
Yes
$525
1
11
20
1.19
18
Maine
Yes
Yes
Yes
$525
1
9
26
1.56
7
Maryland
No
Yes
No
$341
15
14
13
1.13
19
Massachusetts
Yes
No
N/A
$0
23
2
40
0.63
37
Michigan
No
No
N/A
$0
23
0
47
0.00
49
Minnesota
Yes
Yes
Yes
$720
1
16
1
2.00
1
Mississippi
No
No
N/A
$0
23
3
36
0.19
44
Missouri
No
No
N/A
$0
23
16
1
1.00
22
Montana
No
No
N/A
$0
23
3
36
0.19
44
Nebraska
No
Yes
Yes
$1,050
1
16
1
1.50
8
Nevada
Yes
No
N/A
$0
23
15
10
1.44
13
New Hampshire
Yes
No
N/A
$0
23
14
13
1.38
14
New Jersey
No
No
N/A
$0
23
7
29
0.44
42
New Mexico
No
Yes
Yes
$480
10
8
28
0.88
25
New York
Yes
Yes
Yes
$1,555
1
11
20
1.69
5
North Carolina
No
No
N/A
$0
23
6
31
0.38
43
North Dakota
No
No
N/A
$0
23
13
18
0.81
27
Ohio
No
Yes
No
$1,050
10
7
29
0.81
27
Oklahoma
Yes
Yes
No
$210
15
9
26
1.31
17
Oregon
Yes
Yes
No
$900
10
16
1
1.88
3
Pennsylvania
Yes
No
N/A
$0
23
0
47
0.50
40
Rhode Island
Yes
Yes
No
$263
15
0
47
0.75
33
South Carolina
Yes
Yes
No
$210
15
1
45
0.81
27
South Dakota
No
No
No
$0
23
11
20
0.69
34
Tennessee
No
No
N/A
$0
23
2
40
0.13
46
Texas
No
No
N/A
$0
23
15
10
0.94
24
Utah
Yes
No
N/A
$0
23
1
45
0.56
39
Vermont
No
Yes
Yes
$525
1
16
1
1.50
8
Virginia
No
No
N/A
$0
23
2
40
0.13
46
Washington
Yes
No
N/A
$0
23
16
1
1.50
8
West Virginia
No
No
N/A
$0
23
11
20
0.69
34
Wisconsin
Yes
No
N/A
$0
23
14
13
1.38
14
Wyoming
No
No
N/A
$0
23
10
24
0.63
37
Notes: The 16 LTSS tasks are: administer oral medications; administer medication on an as needed basis; administer medication via pre-filled insulin or insulin pen; draw up insulin for dosage measurement; administer intramuscular injection medications; administer glucometer test; administer medication through tubes; insert suppository; administer eye/ear drops; gastrostomy tube feeding; administer enema; perform intermittent catheterization; perform ostomy care including skin care and changing appliance; perform nebulizer treatment; administer oxygen therapy; and perform ventilator respiratory care. N/A= not available.
Source: aBen-Ishai, McHugh, and Ujvari 2015 and U.S. Department of Labor 2014; bTax Credits for Working Families 2015; cReinhard et al 2014.