U.S. Sen. Kirsten Gillibrand, seen here on Jan.

U.S. Sen. Kirsten Gillibrand, seen here on Jan. 23, 2014 in Bay Shore, proposes to more than double the Dependent and Child Care Tax Credit, raising its maximum deduction from 35 percent to 50 percent -- effectively boosting the amount from $1,050 per child to $3,000 per child. (Credit: Steve Pfost)

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