Earlier quoted context omitted.
Would make sense IMO to provide an equal value waiver to those who take care of their kid rather than send them to childcare. Stay at home moms do not provide a less valuable service than childcare providers. This policy appears to disincentives children staying with their mother even when it is preferred.
I just don't understand this mentality. My wife is a stay-at-home mom. We are lucky that we can afford to do this. Most of our kid's friends have both parents working and they pay for child care. If suddenly they were able to have that childcare paid for, that would be wonderful! It doesn't affect our situation at all. Why would we oppose it? I don't need to have my own "waiver" payment in order for me to be in favor…
Even if we consider it as an "efficiency" problem, it is far cheaper for a person to be paid to take care of N children (where N is not too large), rather than have the have the mom, who is probably qualified in some other field, take care of just their children.