And I was using it to illustrate the problem of treating individuals like corporations for this purposes. A company is not allowed to hire a nanny for an indivi

And I was using it to illustrate the problem of treating individuals like corporations for this purposes. A company is not allowed to hire a nanny for an individual because it’s not essential, but an office janitor is. The difference between childcare and nanny is huge. Treating individuals like companies for tax purposes would be super regressive and a benefit to the rich that would not apply to the poor. Daycare costs $5-25k/year and that’s lots less than a nanny. Why should other taxpayers subsidize your nanny preference?