Amend the United States Federal tax code to allow a tax credit for stay at home parents.

We recognize and applaud working families. We recognize and applaud parents who chose for their work the job of raising small children in the home or caring for family members who could not otherwise care for themselves. Many families face a financial conundrum when choosing whether to place children or elderly family members in outside care; when compared with the cost of outside care, the potential salary of the second parent often simply isn't enough to cover the cost of the care needed. Therefore we request to extend the Child and Dependent Care Credit to such families that have one parent who works outside the home and one who works inside the home caring for dependents who could not otherwise care for themselves as outlined in IRS topic 602, Child and Dependent Care Credit.