71 The United States Congress was perhaps primarily concerned  with alleviating hardship cases, as there were many women widowed  by World War II and the Korean War "who were compelled to make day  care arrangements for their children in order to work".
An examination of Section 63 of the Income Tax Act, The Child Care Déduction, Project Child Care Working Paper No. 5, a joint project of the Community Day Care Coalition of Metropolitan Toronto, and the Social Planning Council of Metropolitan Toronto, 1978.