Instead of chipping away at the payroll tax revenue that supports entitlements under the guise of helping these much needed services, I do think some added benefit should be provided to parents that take care of their kids full-time in general. Its long overdue, maybe it's be a larger refundable tax credit if they don't utilize deduction for childcare services received. A lot of these places will sadly close and some people may want to keep their kids home so they should receive assistance as well. A lot of our habits may shift because of this virus. I say this as someone who utilizes childcare services.