Need is ill-defined. People have all kinds of different ideas for what they need.

I think it's worth considering what has significant majority support. For example I believe it's something like 80%+ support some kind of childcare subsidy or tax credit. Some childless probably make up the 20% just as some would prefer not to have a fire brigade.

At that level of support just pass the subsidy / tax credit and let the families figure out how to apply it (paid daycare or homecare).