Barack Obama made several campaign pledges that were intended to give more money back to taxpayers with modest incomes. Part of this push would make certain tax credits refundable. This means that people who don't owe any taxes could get payments from the government. One of the elements of the economic stimulus package, for example, expanded refunds for tax credits for children.
But that's different from the promise we're looking at here. This promise was to expand and make refundable child care , such as babysitting or day care expenses.
We haven't found any proposals to expand and make refundable child care credits. In fact, guidance from the Internal Revenue Service for 2009 specifically states that the child care tax credit is not refundable. So we rate this promise Stalled.