It seems ironic to call an organization thinkprogress and then advocate against a program to benefit children and present no viable alternative.
Let’s address a few points here:
“Deductions do nothing for lower-income Americans who earn too little to owe federal income taxes and people with small tax bills.”
Is it reasonable to ignore the effects this will have for Americans who have a tax liability and need childcare? Consider two recent medical school graduates. These doctors have two kids, a combined income of $120k, and over $400k in student loan debt. They are probably working over 100 hours a week. After taxes and student loans, they probably see a net $65k. That’d make $17k childcare above a quarter of their pay — not so dissimilar from lower-income Americans.
“The tax code is also a clumsy way to distribute . . . has to be paid monthly or even weekly.”
Distributing funds into personal accounts which can be withdrawn from at any time increment and in any sum is “clumsy”? Given the variation of child care payments highlighted in that very statement, this seems like an effective solution.
The remainder of this article focused on quality issues, which is pertinent to the issue but not supportive of a “completely ineffective” tagline.