tax credits available for child care

Many parents who work or are looking for work must arrange for care of their children under 13 years of age during the school vacation.

Here are five facts the IRS wants you to know about a tax credit available for child care expenses. The Child and Dependent Care Credit is available for expenses incurred during the lazy hazy days of summer and throughout the rest of the year.

1) The cost of day camp can count as an expense towards the child and dependent care credit.

2) Expenses for overnight camps do not qualify.

3) If your childcare provider is a sitter at your home or a daycare facility outside the home, you'll get some tax benefit if you qualify for the credit.

4) The actual credit can be up to 35 percent of your qualifying expenses, depending upon your income.

5) You may use up to $3,000 of the unreimbursed expenses paid in a year for one qualifying individual or $6,000 for two or more qualifying individuals to figure the credit.

For more information, including rules for claiming this credit for your spouse or a dependent age 13 or over who is not able to care for himself or herself, check out IRS Publication 503, Child and Dependent Care Expenses. This publication is available on the IRS Web site, IRS.gov or by calling 800-TAX-FORM (800-829-3676).

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Testing Well Water?

Well Water Should be Tested Annually to Reduce Health Risks to Children

Private well water should be tested yearly, and in some cases more often, according to new guidance offered by the American Academy of Pediatrics (AAP). Researchers at the National Institute of Environmental Health Sciences (NIEHS), part of the National Institutes of Health, took a lead role in working with the AAP to develop these recommendations and draft a new AAP policy statement about the things parents should do if their children drink well water. The recommendations call for annual well testing, especially for nitrate and microorganisms such as coliform bacteria, which can indicate that sewage has contaminated the well. The recommendations point out circumstances when additional testing should occur, including testing when there is a new infant in the house or if the well is subjected to structural damage.

"Children are especially vulnerable to waterborne illnesses that may come from contaminated wells," said Walter J. Rogan, M.D., an epidemiologist at NIEHS and lead author on the policy statement and technical report that appears in the June issue of Pediatrics. The new policy statement, "Drinking Water from Private Wells and Risks to Children," offers recommendations for inspection, testing and remediation of wells providing drinking water for children.

"With few exceptions, well owners are responsible for their own wells," said Rogan. Private wells are not subject to federal regulations and are only minimally regulated by states. With proper care, well water is safe; however, wells can become contaminated by chemicals or pathogenic organisms.

Nitrate, which comes from sewage or fertilizer, is the most common contaminant in wells. The presence of nitrates can be a problem particularly for infants under three months who can not metabolize nitrate. Water with a nitrate concentration of more than 10 milligrams per liter should not be used to prepare infant formula or given to a child younger than one year. The policy statement suggests using bottled water for infants when nitrate contamination is detected, or when the source of drinking water is not known.

The policy statement and accompanying technical report point out that water contamination is inherently local, and that families with wells need to keep in contact with state and local health experts to determine what should be tested in their community. For example, some parts of the country may have arsenic, radon, salt intrusion or agricultural runoff that may get into the water supply.

"As people move out of urban and suburban areas into areas that are not reached by municipal water supplies, it is more important than ever that people know who to contact in their local health department to get information about local groundwater conditions," said N. Beth Ragan of NIEHS, who served as consultant on these reports. A compilation of state by state telephone and Web-based resources of local experts is included in the technical report. Approximately one-sixth of U.S. households now get their drinking water from private wells.

NIEHS Director Linda Birnbaum, Ph.D., says she is pleased that NIEHS researchers took the lead in writing this statement, and continue their longstanding liaisons with the American Academy of Pediatrics to develop state-of-the-science technical reports that can have a direct impact on public health.

"This statement will be extremely useful to many audiences — especially pediatricians," Birnbaum said. "Pediatricians needed a one-stop shopping document that they can share with parents who have concerns about their children’s sources of drinking water."

The NIEHS supports research to understand the effects of the environment on human health and is part of NIH. For more information on environmental health topics, visit our Web site at http://www.niehs.nih.gov.

The National Institutes of Health (NIH) — The Nation's Medical Research Agency — includes 27 Institutes and Centers and is a component of the U.S. Department of Health and Human Services. It is the primary federal agency for conducting and supporting basic, clinical and translational medical research, and it investigates the causes, treatments, and cures for both common and rare diseases. For more information about NIH and its programs, visit www.nih.gov.

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Americans with Disabilities Act: July 26

On this day in 1990, President George H.W. Bush signed into law the Americans with Disabilities Act (ADA), guaranteeing equal opportunity for people with disabilities in public accommodations, commercial facilities, employment, transportation, state and local government services, and telecommunications.

Population Distribution

41.2 million
Number of people who have some level of disability. They represent 15 percent of the civilian noninstitutionalized population 5 and older.

By age —

• 6 percent of children 5 to 15 have disabilities.
• 12 percent of people 16 to 64 have disabilities.
• 41 percent of adults 65 and older have disabilities.

Source: 2007 American Community Survey <http://factfinder.census.gov>

15%
Percentage of females with a disability, compared with 14 percent of males.
Source: 2007 American Community Survey <http://factfinder.census.gov>

Using or Needing Assistance

11 million
Number of disabled people 6 and older who need personal assistance with everyday activities. This group amounts to 4 percent of people in this age category. These activities include such tasks as getting around inside the home, taking a bath or shower, preparing meals and performing light housework.

3.3 million
Number of people 15 and older who use a wheelchair. Another 10.2 million use an ambulatory aid such as a cane, crutches or walker.

Specific Disabilities

1.8 million
Number of people 15 and older who report being unable to see printed words at all or were blind.

1 million
Number of people 15 and older who reported deafness or being unable to hear conversations at all.

2.5 million
Number of people 15 and older who have some difficulty having their speech understood by others. Of this number, 431,000 were unable to have their speech understood at all.

16.1 million
Number of people with limitations in cognitive functioning, or who have a mental or emotional illness that interferes with daily activities, including those with Alzheimer’s disease and mental retardation. This group comprises 7 percent of the population 15 and older. This included 8.4 million with one or more problems that interfere with daily activities, such as frequently being depressed or anxious, trouble getting along with others, trouble concentrating and trouble coping with stress.

On the Job

13.3 million
Number of 16- to 64-year-olds who reported a medical condition that makes it difficult to find a job or remain employed. They comprise 7 percent of the population this age.

46%
Percentage of people 21 to 64 having some type of disability who were employed in the past year. The rate ranged from 75 percent of those with a nonsevere disability to 31 percent with a severe disability. For those without a disability, the employment rate is 84 percent for the same period.

59%
Percent of people 21 to 64 with difficulty hearing that were employed. The corresponding percentage for those with difficulty seeing was 41 percent.

48%
Percentage of people 21 to 64 with a nonsevere disability who work full time. This compares with 63 percent without a disability and 16 percent with a severe disability.

Income and Poverty

$2,250
Median monthly earnings for people 21 to 64 with a nonsevere disability. This compares with $2,539 for those with no disability and $1,458 for those with a severe disability.

$2,252
Median monthly earnings for people 21 to 64 with difficulty hearing. The corresponding figure for those with difficulty seeing was $1,932.

12%
The poverty rate for people 25 to 64 with a nonsevere disability. This compares with 27 percent for those with a severe disability and 9 percent of those without a disability.

Serving Our Nation

$28.2 billion
Amount of compensation veterans received for service-connected disabilities in fiscal year 2007.
Source: Statistical Abstract of the United States: 2009, Table 505 <http://www.census.gov/compendia/statab/>.

Accommodations

98.5%
Percent of transit buses that were ADA lift- or ramp-equipped, as of 2006. This represents an increase from 61.7 percent in 1995.
Source: Statistical Abstract of the United States: 2009, Table 1075 <http://www.census.gov/compendia/statab/>.

Unless otherwise indicated, all the data are from the Americans with Disabilities: 2005 report at
<http://www.census.gov/Press-Release/www/releases/archives/income_wealth/013041.html>.

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The 4th of July

The Fourth of July 2009

On this day in 1776, the Declaration of Independence was approved by the Continental Congress, setting the 13 colonies on the road to freedom as a sovereign nation. As always, this most American of holidays will be marked by parades, fireworks and backyard barbecues across the country.

2.5 million
In July 1776, the estimated number of people living in the newly independent nation.
Source: Historical Statistics of the United States: Colonial Times to 1970
<http://www.census.gov/prod/www/abs/statab.html>

307 million
The nation’s population on this July Fourth.
Source: Population clock <http://www.census.gov/main/www/popclock.html>

Fourth of July Cookouts

More than 1 in 4
The chance that the hot dogs and pork sausages consumed on the Fourth of July originated in Iowa. The Hawkeye State was home to 19.3 million hogs and pigs on March 1, 2009. This represents more than one-fourth of the nation’s total. North Carolina (9.4 million) and Minnesota (7.3 million) were the runners-up.
Source: USDA National Agricultural Statistics Service <http://www.nass.usda.gov>

6.8 billion pounds
Total production of cattle and calves in Texas in 2007. Chances are good that the beef hot dogs, steaks and burgers on your backyard grill came from the Lone Star State, which accounted for about one-sixth of the nation’s total production. And if the beef did not come from Texas, it very well may have come from Nebraska (4.7 billion pounds) or Kansas (4.1 billion pounds).
Source: USDA National Agricultural Statistics Service <http://www.nass.usda.gov>

6
Number of states in which the revenue from broiler chickens was $1 billion or greater between December 2006 and November 2007. There is a good chance that one of these states — Georgia, Arkansas, North Carolina, Alabama, Mississippi or Texas — is the source of your barbecued chicken.
Source: USDA National Agricultural Statistics Service <http://www.nass.usda.gov>

About 4 in 10
The odds that your side dish of baked beans originated from North Dakota, which produced 39 percent of the nation’s dry, edible beans in 2008. Another popular Fourth of July side dish is corn on the cob. Florida, California, Georgia and New York together accounted for 61 percent of the sweet corn produced nationally in 2008.
Source: USDA National Agricultural Statistics Service <http://www.nass.usda.gov>

Please Pass the Potato Salad
Potato salad and potato chips are popular food items at Fourth of July barbecues. Half of the nation’s spuds were produced in Idaho or Washington state in 2008.
Source: USDA National Agricultural Statistics Service <http://www.nass.usda.gov>

More than three-fourths
Amount of the nation’s head lettuce production in 2008 that came from California. This lettuce may end up in your salad or on your burger.
Source: USDA National Agricultural Statistics Service <http://www.nass.usda.gov>

More than 7 in 10
The chances that the fresh tomatoes in your salad came from California or Florida, which combined accounted for 71 percent of U.S. tomato production last year. The ketchup on your burger or hot dog probably came from California, which accounted for 96 percent of forecasted processed tomato production in 2008.
Source: USDA National Agricultural Statistics Service <http://www.nass.usda.gov>

Florida
The state that led the nation in watermelon production last year (861 million pounds). Other leading producers of this popular fruit included California, Texas and Georgia, each with more than 500 million pounds.
Source: USDA National Agricultural Statistics Service <http://www.nass.usda.gov>

78 million
Number of Americans who said they have taken part in a barbecue during the previous year. It’s probably safe to assume a lot of these events took place on Independence Day.
Source: Statistical Abstract of the United States: 2009, Table 1200 <http://www.census.gov/prod/www/abs/statab2006_2009.html>

Fireworks

$193 million
The value of fireworks imported from China in 2008, representing the bulk of all U.S. fireworks imported ($202 million). U.S. exports of fireworks, by comparison, came to just $28.1 million in 2008, with Australia purchasing more than any other country ($5.8 million).
Source: Foreign Trade Statistics <http://www.census.gov/foreign-trade/www/>

$17.3 billion
The value of U.S. manufacturers’ shipments of fireworks in 2002.
Source: 2002 Economic Census <http://www.census.gov/prod/ec02/ec0231i325998t.pdf>

Flags

$3.4 million
In 2008, the dollar value of U.S. imports of American flags. The vast majority of this amount ($3.0 million) was for U.S. flags made in China.
Source: Foreign Trade Statistics <http://www.census.gov/foreign-trade/www/>

$569,400
Dollar value of U.S. flags exported in 2008. Belgium was the leading customer, purchasing $186,400 worth.
Source: Foreign Trade Statistics <http://www.census.gov/foreign-trade/www/>

$349.2 million
Annual dollar value of shipments of fabricated flags, banners and similar emblems by the nation’s manufacturers, according to the latest published economic census data.
Source: 2002 Economic Census <http://www.census.gov/prod/ec02/ec0231i314999t.pdf>

Patriotic-Sounding Names

31
Number of places nationwide with “liberty” in their name. The most populous one as of July 1, 2007, is Liberty, Mo. (29,993). Iowa, with four, has more of these places than any other state: Libertyville, New Liberty, North Liberty and West Liberty.

• Thirty-one places have “eagle” in their name — after the majestic bird that serves as our national symbol. (Places include cities, towns, villages and census-designated places.) The most populous such place is Eagle Pass, Texas, with 26,285 residents.
• Eleven places have “independence” in their name. The most populous of these is Independence, Mo., with 110,704 residents.
• Five places adopted the name “freedom.” Freedom, Calif., with 6,000 residents, has the largest population among these.
• There is one place named “patriot” — Patriot, Ind., with a population of 190.
• And what could be more fitting than spending the Fourth of July in a place called “America”? There are five such places in the country, with the most populous being American Fork, Utah, population 26,472.

Source: Population estimates <http://www.census.gov/Press-Release/www/releases/archives/population/012242.html> and
American FactFinder <www.census.gov>



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