Yes and no. I don’t believe this is the solution, however the reality is that childcare/daycare expenses are costly. How about providing companies an incentive that would provide onsite childcare or more flexibility/remote positions available to workers of small children. Families are more decentralized than ever, with critical family support systems being a thing of the past. Fathers walking out on their responsibilities leaving mothers alone left to do it all. It all comes down to a breakdown in values. Obviously have restrictions on who would be eligible. Children are our future, they are a protected class, as are our elders. Parents of young children have so much on their plate, I don’t thing any of the tired over worked parents out there, racing to pick up the kids after work, going by the grocery store, wondering if they have enough gas to get through the week, are actually thinking about having another child (overpopulation references in earlier comments) because of an extra tax benefit. That’s just a ridiculous assumption and completely out of touch with the reality of the average worker.