There are improvements made by the American Rescue Plan Act (ARPA) to the child and dependent care tax credit for the 2021 tax year.

If you have qualifying children under the age of 18, you may be able to claim a child tax credit. (You may also be able to claim a partial credit for certain other dependents who are not qualifying children.)

The Internal Revenue Service has released guidance on the new 100% tax deduction for food or beverages bought by businesses from a restaurant (Notice 2021-25; 4/8/21).