Table 4
States' Use of Child Care Deductions When Determining Eligibility
for TANF and for Medicaid Under the Family Coverage Category 

Medicaid child care
deductions 
TANF child care
deductions 
Are the Medicaid and
TANF child care deductions the same? 
Totals 


27 Yes
22 No
2 Not available 
Alabama 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Alaska 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Arizona 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Arkansas 
No child care disregard 
No child care disregard 
Yes 
California 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Colorado 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Connecticut 
No childcare disregard 
No childcare disregard 
Yes 
Delaware 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
District of Columbia 
Disregard all child care expenses 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No 
Florida 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Georgia 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Hawaii ** 
No child care disregard 
No child care disregard 
Yes 
Idaho 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Illinois 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Indiana 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Iowa 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Kansas 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Kentucky 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Louisiana 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Not available 
Not available 
Maine 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child age 2
to 12 in actual costs ($200 for children <2) 
No 
Maryland 
Disregard up to $100 per month per child in
actual costs for parttime workers and $200 per month for fulltime workers 
Disregard $200 per child if parent works 100
or more hours. Disregard $100 per child for less than 100 hours worked 
No 
Massachusetts** 
Not disregarded under Section 1115 Medicaid
waiver 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No (but, MA also provides
Medicaid to all TANF recipients) 
Michigan 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Minnesota 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Mississippi 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Missouri 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child age 2
to 13 in actual costs ($200 for children <2) 
No 
Montana 
Disregard up to $200 in actual expenses per
dependent child age 013 (also includes care for older individuals who are disabled) 
Disregard up to $200 in actual expenses per
dependent child age 013 (also includes care for older individuals who are disabled) 
Yes 
Nebraska* 
Disregard all actual out of pocket child care
expenses 
Disregard all actual out of pocket child care
expenses 
Yes 
Nevada 
Disregard actual "out of
pocket"child care expenses if verified 
Disregard actual "out of pocket"
child care expenses if verified 
Yes 
New Hampshire 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
New Jersey 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
New Mexico 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
New York 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
North Carolina 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
North Dakota 
Disregard reasonable child care expenses

Disregard up to $400 per month per child age 2
to 18 in actual costs ($440 for children <2) 
No 
Ohio 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Oklahoma 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child age 2
to 12 in actual costs ($200 for children <2) 
No 
Oregon 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Pennsylvania 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Rhode Island 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
South Carolina 
Disregard up to $200 per month per child in
actual costs (up to age 12) 
No child care disregard 
No 
South Dakota 
No child care disregard 
No child care disregard 
Yes 
Tennessee 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child age 2
to 12 in actual costs ($200 for children <2) 
Yes 
Texas* 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Utah* 
Disregard up to $175 per month
per child in actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Vermont 
Disregard up to $175
per month per child in actual costs ($200 for children <2) 
Not available 
Not available 
Virginia 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Washington 
Disregard all actual expenses 
No child care disregard 
No 
West Virginia 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
Yes 
Wisconsin 
Disregard up to $175 per month per child in
actual costs ($200 for children <2) 
No child care disregard 
No 
Wyoming 
No child care disregard 
No child care disregard 
Yes 