The qualifying activities in the regulations were 50%, but what I would point out to the committee is that there is a provision in the children's arts credit that does say that if amounts are deductible otherwise.... With respect to, for example, the fitness tax credit, if amounts are deductible as a child care expense, there won't be a doubling up of expenses.
So there may be expenses that would be eligible, but they would have to meet all the criteria of the child arts tax credit.