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One of the important elements of this plan revises the current tax code to eliminate the disincentive for re-entry into the work force, women, who are disproportionately most likely to step out of the work force to provide unpaid care, often lack the ability to return to work because it can be hard to rationalize stepping back into the work force and incurring the enormous expense of child care when you are also making less than the primary earner in your home yet taxed at the highest household rate.