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This article describes, what the author calls, 'the care crisis,' the difficulty of working families trying to balance financial needs with child-raising. Since for most families two-income is necessary, methods of juggling work and family have not been addressed adequately by the nation, or even acknowledged sufficiently.

The article looks at U.S. government policy in the areas of family leave and child care, presenting a case for the view that tax credits or other tax code changes are not the right way to help parents to be able to take time off after the birth of a child and to afford child care. Topics include how the benefits of tax breaks are distributed across families at different income levels.