National Women’s Law Center, April 2011. This report card grades state provisions in effect for tax year 2010 according to a point system based on the criteria identified in the National Women’s Law Center’s companion report, Making Care Less Taxing: Improving State Child and Dependent Care Tax Provisions. Making Care Less Taxing provides an overview of state child and dependent care (CADC) tax provisions and describes the best policies for states to adopt when designing such provisions.