Research shows that business leaders who invest in child care see increased recruitment and productivity, lowered turnover and absenteeism, and a great boon to their positive public image. The dollars and cents continue to add up as employers now receive a tax credit for child care costs incurred—25 percent of costs for qualified child care expenses and 10 percent of costs for child care resource and referral services—up to $150,000 annually. Employers are increasingly taking advantage of the pro-child care/ pro-family approach by offering child care referral services, subsidies for employees’ child care expenses, and on-site child care centers. Through these efforts, companies are finding that it is, in fact, good business to invest in child care.