Too many children are being victimized twice by a system that does not recognize the importance of properly rasing a child in society.

Alimony and child support are by-products of divorce.  However, while alimony is tax deductible, child support is not.

Allowing NON-CUSTODIAL parents to deduct child care expenses that have already been taxed as earned income,  may prompt non-custodial parents to be more willing and able to provide better financial support to the custodial parent than what is required by law.  

The benefit to society is immeasurable because:

It gives the non custodial parent a feeling of inclusion in the rearing of his/her child. 

It rewards the non custodial parent for meeting his/her obligations.

The custodial parent benefits from greater cooperation from the non-custodial parent.

The parent/child relationship may improve as a result of more harmony between the parents when the funds flow freer.

Fulfillment with the letter of the law would become easier and more palatable to the non-custodial parent because of the reward that would come from the deduction.

The custodial parent should NOT be allowed to take the deduction because the non-custodial parent is providing the funds to raise the child and is already penalized at the loss of raising his/her own child.

It is discriminatory that a divorced woman should be entitled to alimony but the divorced father should have to pay for both and only allowed to take the deduction for the ex-wife who may go on to remarry and live a "normal" life. 

The intent of this petition is to encourage divorced and unwed parents nationwide, to better provide for the future of their children, and our country.