Child abuse and neglect reporting statutes have existed for almost twenty‐five years. Through various revisions, the primary purpose for which these statutes were enacted has remained constant ‐ to protect children. This article reviews the fifty state statutes and related research. Although a number of empirical questions raised by these statutes have been addressed, unfortunately, important policy questions regarding the effect of these statutes on children and families have been largely ignored. Policy recommendations and directions for future research are discus