now would have enough income to get anything above the current child care credit they already get. Thus, I think the answer to your question is that most of the people who would be impacted by this do pay taxes -- seems like it would mostly benefit middle class/upper middle class families with young kids.

Note -- I am just assuming the proposal was what stimp described. I actually don't know anything about the details. I just think it is funny that the automatic reaction was to bitch about something that reduces taxes because hillary suggested it (understanding the argument that you believe they would have to raise taxes elsewhere to make up for it -- but that isn't what is in front of us)..