There is no minimum amount you have to spend to qualify. A nursery school, preschool and pre-kindergarten fall under the child care category. The credit is up to 35 percent of your expenses, with the maximum amount at $3,000 for one child and $6,000 for two or more children.The credit reduces your tax liability, but is not refundable.f both parents pay for nursery school or other child care expenses, only the custodial parent is entitled to the credit. For tax purposes, the custodial parent is the parent with whom the child lived the greater number of nights in a year. A non-custodial parent is never eligible to claim the child care credit.