Allan Carlson begs to differ. From the Weekly Standard:

Meanwhile, families that sacrifice a second income to keep a mother or father at home receive nothing except a higher net tax. Bills to correct this gross inequity have been regularly introduced in Congress since 1996, most recently the Parents’ Tax Relief Act of 2006 (H.R. 3080). However, the Republican leadership has ignored them. To underscore the lost opportunity here, note that conservatives in Canada rode to victory just a few weeks ago by embracing a plan to extend that nation’s day care benefit to stay-at-home parents; not a whiff of this, though, in the recent State of the Union address.

Add to these examples the bankruptcy reform measure discussed earlier, and ask: What do these issues have in common? All three are matters where the interests of big business and the interests of traditional, one-breadwinner families have collided, and in each case the Republican party has sided in the end with business. Concerning one-income families, the great corporations continue to view them as a waste of human resources, artificially raising labor costs by holding adults at home. Judging by its inaction and results, the GOP agrees. For the same reason, large businesses generally favor federally subsidized day care, for it creates incentives for mothers to work rather than care for their children. Existing Republican policy strongly favors this social parenting. And the credit industry has every interest in creating a new, indentured debtor class annually sending 20 percent of its income to the banks. The Republicans concur.