Not if the company has their salary transferred to the US Government, it could be treated as a 100% tax credit that could reduce the federal tax share on the company side.

i.e. if a person made $100K and owes $10K in federal taxes, the company is usually on the hook for the $10K equivalent. Supporting the salary of the partners with children during the first two years, would net $200K in tax credits.

Lover of people, Texas Feminist Liberal Democrat, Horse Farm, High Tech Gadget ENFP Guy, and someone who appreciates the struggle of women and wants to help.