As I mentioned, the way in which the credit was designed minimizes the effect very significantly. For example, for a family with a single income of $95,000, the other spouse may enter the workforce and earn $20,000 or $25,000. If there are day care costs as a result, that family could continue to receive the maximum credit of $2,000. In that case, access to the workforce has no effect on the credit. That is just one example to illustrate the way in which the design of the credit minimizes the effect on workforce participation.
