Subsidies: Adds $7.5 billion over five years for block grants to the state for child care, doubling to 2 million by 2003 the number of children who receive assistance. States operate the programs; low-income parents and parents getting off welfare are generally eligible. 

Dependent Care Tax Credit: By adding $5.2 billion to the five-year pot available to 3 million working families with incomes under $60,000, Clinton would increase the average tax credit by $358. The credit - a reduction in the working parents' income tax bill - is equal to some percentage of child care expenses that varies depending on income level. 

Business Tax Break: Companies providing child care for employees, by operating facilities on site or reserving slots in existing facilities, could subtract $1 from their tax bill for every $4 spent. The 25% tax credit would apply only to qualified costs; not to exceed $150,000 per year. Clinton's budget would allot $500 million over five years for such credits. 

Child Care Workers: A scholarship fund to provide $250 million over five years for additional training of up to 50,000 child care providers. The workers, who would get $1,500 each, would have to remain in the field at least a year. Clinton also called for elimination of state barriers to checking criminal backgrounds of child care workers. 

Head Start/Early Head Start: Adds $3.8 billion over five years and doubles to 80,000 the number of infants and toddlers under age 3 who are eligible for services under Early Head Start. The increase would also move Clinton toward his goal of serving 1 million children in Head Start by 2002. 

After-School Care: Bringing the five-year total pot to $1 billion, Clinton would add $800 million to funds available to schools and communities for before-and after-school programs for up to 500,000 ``latch key'' kids.