I pay a babysitter in order to go to work. Can I deduct the childcare cost from my paycheck before separating Ma’aser or is it part of what I am obligated to give Ma’aser on?
Yes you may, but only on work days and if you would not be getting a babysitter otherwise.
שו”ת שבט הלוי חלק ה סימן קלג ס”ד בדרך השני.
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