• Strong support for expanding childcare tax credits:
  About 8 in 10 mothers believe increasing the childcare tax credit and allowable FSA contributions would positively impact their families, and at least 7 in 10 support increasing employer tax credits to improve access to reliable childcare.
• The childcare tax credit is widely used and impactful:
  Nearly 3 in 4 mothers report claiming the Child and Dependent Care Tax Credit, with relatively consistent use across political affiliations. Usage is slightly higher among mothers with college degrees.
• FSAs are underutilized and unevenly accessed:
  Only 1 in 3 mothers report ever using a childcare FSA, with lower usage among mothers with more children and those without college degrees.
• Confusion limits FSA participation:
  A significant share of mothers who do not use FSAs cite confusion or lack of awareness, suggesting information gaps rather than lack of need.
• Paid family leave is the top policy priority overall:
  When asked to rank policy options, mothers most frequently selected paid family leave as the most impactful solution, though support for universal pre-K was especially high among very liberal and very conservative mothers.
• Childcare costs shape family planning decisions:
  In open-ended responses, many mothers reported that the high cost and instability of childcare are preventing them from having additional children.

In August 2024, Count on Mothers surveyed 800 mothers across 47 states and the political spectrum to assess views on two bipartisan childcare bills: the Childcare Availability and Affordability Act and the Childcare Workforce Act. Mothers shared firsthand experiences with childcare costs, tax credits, and flexible spending accounts (FSAs), and evaluated which policy solutions would most effectively support their families. Findings were analyzed to inform policymakers on which components mothers believe would meaningfully improve childcare access, affordability, and family stability.

This report focuses on information Count on Mothers collected in August 2024 on mothers’ views and firsthand experiences on the components of two bills introduced on July 31st by Senators Tim Kaine and Katie Britt – the “Childcare Availability and Affordability Act” and the “Childcare Workforce Act.” We compiled the results to find out how effective tax credit and flexible spending accounts are and whether and why/why not mothers would use these benefits. In addition, we provided a selection of childcare policy options to find out the most useful and impactful solutions for today’s families. A total of 800 Mothers residing in 47 states and from across the political spectrum provided feedback based on their first-hand knowledge. Regarding the political background of the survey respondents, the sample closely reflects the U.S. breakdown of political ideology among women according to Gallup. 11.6% identified as very conservative, 19.8% identified as conservative, 32.1% identified as moderate, 21.0% identified as liberal, 13.6% identified as very liberal, and 1.9% identified as other. After analyzing Mothers’ opinions from the survey, we take this aggregate data and share it with policymakers and the public so they are educated on Mothers’ firsthand experiences.