Unlike 28 other states, New Jersey does not provide a Child and Dependent Care Tax Credit (CDCTC), a policy to assist working families with costs incurred tending to the needs of a child or incapacitated adult.  A typical family with an infant and a preschooler enrolled in a child-care center can expect to pay over $21,000 annually in the state, swelling to around 24 percent of the median pre-tax family income of $87,389.  To supply some degree of relief to middle-class parents in the workforce, the state should implement a CDCTC pegged to the federal credit and structured according to recommended guidelines.