The answer is dependency exemption and the child tax credit. A dependency exemption is an amount of money that can be subtracted from adjusted gross income for having dependents. The personal and dependent exemptions and qualifying family members lessen the amount of income on which will be taxed. In which in effect, these exemptions are the same as deductions while a child tax credit is a non-refundable credit that lessens the liability of a taxpayer on a currency basis which is envisioned to offer an extra measure of tax reprieve for taxpayers with succeeding dependents.