Anonymous wrote:
Anonymous wrote:I think it's because having children is not a requirement for your job.
This is the answer. Children are a personal choice unrelated to employment. Childcare is no different than other personal nondeductible expenses which make it easier for people to work, like a home closer to your place of employment, a car to commute in, clothes to wear to work (if not a required uniform), a watch make sure you arrive at work on time, etc. Those are all personal, not business expenses.