I believe that families who give up a paycheck to provide their own child care should get the same tax break as families who pay for child care.

I seriously doubt, however, that the tax break encourages many people to use child care. It doesn't cover the full cost of child care. It doesn't kick in for the lowest income parents because their taxes aren't high enough. And many people who really need to work for the money are going to try to find free or low-cost child care like grandma.