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@Debst99 wrote:

Where do I actually find those figures?  Thank you for your help.

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In most cases, looking at Publication 587 is the easiest.  However, as you pointed out, it seems like the IRS hasn't released a 2025 version yet (not even in Draft form).

The tax deduction is based on the daycare rate at the BEGINNING of the year.  The rates change every July 1st, so you need to Google the rates for 2024-2025.

https://www.fns.usda.gov/cacfp/reimbursement-rates