Child care on a do-it-yourself basis by a parent would seem to be just as worthy of subsidization by government as nonparental care is.

However, subsidies for care by a stay-at-home parent raise serious issues of equity between families with and without an adult at home full time. They also have the effect of reinforcing traditional gender roles, thus setting back the advances women have made in the workplace and society generally. Efficiency problems and administrative difficulties can also be cited. Long paid parental leaves have similar disadvantages associated with them.

https://genderlibrary.org/a/images/papers/ARTICLES%202_compressed.pdf