Earlier quoted context omitted.
I don't disagree, but there does exist a network of people who run childcare services for the public out of their homes. I imagine this is who benefits from the amendment.
If this gets us further from a land value tax, it is bad. Simple as. 100% this is disguised handout for home schooling right wing nuts. Property tax is not a significant burden for regular childcare outfits. "Cash poor asset rich" is not a real problem and anyone telling you otherwise it out to swindle you.
The government needs to compete for their tax base more. make public school worth it and these folks won't keep pulling their kids out to where the system falls apart like public transportation where only drug addicts/homeless take it.