Is the childcare credit only available when someone is working or looking for work?
Teachers get off during the summer. If you’re off are you not considered working? The only reason I ask is because it’s now a refundable credit.
You can be a student to qualify for the child or dependent tax credit.
Your work can also be part time work.
I’m sure you have looked at Pub 503, Child and Dependent Care Expenses:https://www.irs.gov/pub/irs-prior/p503--2021.pdf
Here is more in a list of FAQs: Child and Dependent Care Credit FAQs | Internal Revenue Service
From a logical standpoint, a childcare tax credits or deductions should offset childcare expenses. But how current tax rules read? No idea.