Excerpts from the report: Between 2001 and 2004, most states took steps backward on child care assistance and this remained largely unchanged in 2005, according to Child Care Assistance Policies 2005. As a result, many low-income parents struggling to work and support their children are being denied needed child care help. For example: - Thirty-four states lowered their income-eligibility cutoffs for child care assistance, making it more difficult for low-income families to qualify for help. Twelve states lowered their income eligibility cutoff both absolutely and as a percentage of the federal poverty level between 2001 and 2005. The additional 22 states either did not increase their income-eligibility cutoff or increased it so little that it was lower as a percentage of the federal poverty level in 2005 than it had been in 2001. - Three-quarters of the states (37) set their child care reimbursement rates below the level recommended in federal regulations, an increase of eight states between 2001 and 2005. In some instances, states based their rates on what it cost to obtain child care several years ago despite the fact that the cost to providers for utilities, materials, rent, and other necessities increased significantly. When child care providers are not paid adequate reimbursement rates, they are reluctant to serve families receiving child care assistance. "Unless parents have safe, reliable child care, they cannot be expected to get and keep a job," said Helen Blank, NWLC Director of Leadership and Public Policy and co-author of the report. "And unless funding for child care help is increased, low-income parents will not be able to afford good child care."