Your analysis of the case raises important considerations regarding the deductibility of child care expenses for working mothers. Here's a breakdown of your points: Partial Deduction for Child Care Expenses: You suggest that while not all child care expenses should be deductible as business expenses, there could be a case for allowing a partial deduction. This acknowledges the dual nature of child care responsibilities, recognizing that they are both personal and necessary for maintaining employment. Special Deduction for Single-Employment Mothers: You propose the idea of a special deduction tailored specifically for single-employed mothers. This highlights the unique challenges faced by single parents in balancing work and child care responsibilities, indicating a need for targeted support in the tax system. Meeting Requirements for Deductibility: You emphasize the importance of meeting the requirements for deductibility of business expenses, particularly in cases involving disability or special care needs for a child. This underscores the need for clear criteria and guidelines to determine the eligibility of child care expenses as business deductions. Recognition of Working Mothers' Contributions: Your argument that child care expenses should be treated as business expenses for working mothers reflects a recognition of the valuable contribution they make to the workforce while fulfilling caregiving responsibilities. It advocates for a fair and equitable tax treatment that acknowledges the economic value of their work. Overall, your analysis provides thoughtful insights into the complexities of deducting child care expenses for working mothers and suggests potential avenues for addressing these challenges within the tax system