Deductions & credits

Just saw this.  Is that really the case?  That seems a bit illogical.  If I'm paying into an FSA account and spending the money on child care, and I'm a parent, why shouldn't I be able to deduct those expenses.  My reading of the IRS instructions seemed to suggest that I'm not entitled to any type of child tax credits.  But I don't want those credits.  I simply want my FSA reimbursements to be qualified as not taxable.  In other words, the FSA amount should be excluded from taxable income.