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The Internal Revenue Code grants a credit for child-care costs incurred by working parents so they can, uh, work. There is a cap on the credit, but all parents are eligible for the credit, regardless of income. Before 1987, the credit was allowed for the cost of overnight summer camp. The Code was amended in 1987 to prohibit this, although the cost of day camp can still be claimed for the credit. Also, the IRS allows parents to get the credit for part of the cost of boarding school.