Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are deductible for purposes of the child care tax credit if they otherwise qualify as child care.
This federally funded program is a comprehensive child-development initiative intended primarily for preschool children whose families fall below the poverty line.
You see I had become a child advocate and I was learning more an more about the issues in child care and I realized that we could operate quality child care centers and provide services to children age 6 weeks through preschool sustainably and I knew I had to stand up and do this for working moms.