Working parents entrust their children to daycare centers to secure sufficient working hours. Since these fees are paid to enable them to work, they should qualify as necessary expenses. However, under current tax practices, childcare fees are not recognized as necessary expenses because they are treated as a “household expense” separate from earning income. With dual-income households becoming the norm, the diversification of work styles, and the national call for addressing the declining birthrate, this lawsuit seeks to have childcare fees officially recognized as necessary expenses.