Meaning daycare? IIRC, they are already tax deductible to a point (see: Dependent Care FSA).
But it's interesting and kind of depressing that the solution is always to make it easier and cheaper to shove kids into institutional settings, because the assumption that the gaping maw of capitalism must consume a maximum amount of every adults' time and energy is unquestioned.
Institutionalizing childcare is the best for capitalism, because it captures the parents' time with paid work and creates a product to suck up their money with. Too bad about the kids, though. Capitalism comes first.