During school vacation, many working parents rack up additional expense for care of their school-age children during the day. The child and dependent care credit under IRC Sec. 21 authorizes a tax credit of up to 35% of qualifying expenses, depending on the parents’ earned income. Qualifying expenses include amounts paid for the care of children under age 13 that permits the taxpayer (and spouse, if married) to work or look for work. In addition to child care, the full cost of a summer day camp or program can qualify for the credit, even one that specializes in a certain activity like soccer or dance. However, payments for overnight camps, summer school, or tutoring programs are not qualifying expenses [Reg. 1.21-1(d) ].