Ivanka was later interviewed by Megyn Kelly where she said that her dad could be 'an equal opportunity offender' when it came to how he treated women

Trump's proposal seeks to treat childcare costs as a business expense – a drag on take-home pay – instead of seeing it as part of running a household

He then picked Tristan up and 'held him up like he was Simba'

As her father delivered his speech 18-month-old Tristan Murphy began squealing in the crowd to which Trump said 'we'll start with that child'

The mother-of-three added: 'Safe, affordable, good child care should not be the luxury of the fortunate few'

Daughter Ivanka Trump introduced her father to the crowd and said the country needs 'to create policies that champion all parents'

Donald Trump unveiled a far-reaching childcare tax-deduction plan Tuesday night, but 18-month-old Tristan Murphy stole the show.

The toddler fidgeted and waved at reporters from his mom Shannon's arms in the back of the Aston Community Center in a suburb of Philadelphia.

And then, as Trump mentioned that childcare savings accounts created by his plan could also be spent on 'enrichment activities' for kids, Tristan crawled up an aisle and squealed with joy.

Standing behind her father on stage, Ivanka Trump – a mother of three – cracked a knowing grin. She introduced her father on Tuesday night.

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Republican presidential candidate Donald Trump lifted 18-month-old Tristan Murphy after his speech outlining a new childcare policy on Tuesday night in Aston, Pennsylvania

'He picked him up like he was Simba!' Mrs Murphy said. 'And he showed him to everyone'

Trump's proposal seeks to treat childcare costs as a business expense – a drag on take-home pay – instead of seeing it as part of running a household

Ivanka Trump said the country needs 'to create policies that champion all parents'

'You see? We'll start with that child!' the Republican presidential nominee ad-libbed, pointing to Tristan.

'That will be our first child. That's cute.'

The central concept of Trump's proposal is to treat the cost of childcare as a business expense – a drag on take-home pay – instead of seeing it as part of running a household.

TRUMP'S CHILDCARE PLAN AIMS TO: 1) Help every family with the costs of childcare and eldercare 2) Empower families to choose the care that is right for their family 3) Create a new, dynamic market for family-based solutions 4) Offer incentives to employers to provide childcare at the workplace 5) Provide six weeks of paid leave to new moms before returning to work Advertisement

He aims to bring decades-old laws in line with more modern employment scenarios that include more and more parents of both sexes.

The GOP nominee's plan would change the U.S. tax code to let parents deduct from their income taxes childcare expenses for up to four children and elderly dependents.

The tax savings would be available for individual parents earning less than $250,000 per year or under $500,000 for couples filing jointly.

Trump would pay for his plan, he said, by slicing waste, fraud and abuse away from existing federal programs.

His proposal offers childcare spending rebates to lower-income taxpayers through the existing Earned Income Tax Credit. He said Tuesday night that it could mean tax rebates as high as $1,200 for eligible families each year.

Trump hold's up Tristan. The boy's mom says that Trump's plan would be 'a huge benefit for me'

Young Tristan's mom, Shannon Murphy, who is a single working mom who lives with her parents and works as a contractor for the state government, told DailyMail.com that Trump's plan would be 'a huge benefit for me.'

'To have any extra help with childcare would be fantastic.'

'I was extremely impressed,' she said.

'Today was actually his first day of day care. I literally emptied out the majority of my bank account to pay for it. And that's like half of my income.'

'It's a lot of months to have to pay $800 a month for daycare. And that's just for three days a week,' she said with a furrowed brow.

Ivanka Trump introduced her famous father and said his childcare tax-deduction proposal would be one of her top priorities if he wins the White House

Trump said that childcare savings accounts created by his plan could also be spent on 'enrichment activities' for kids

As Trump wrapped up his speech, Tristan, now back in mom's clutches, applauded with the rest of the audience.

And as the billionaire White House hopeful shook hands with well-wishers in the front row of an invite-only crowd, Shannon approached him.

Trump lifted him toward the sky over and over, presenting him Lion-King-style to the appreciative audience.

'He picked him up like he was Simba!' she said. 'And he showed him to everyone.'

Shannon Murphy said afterward that her son's brush with business and political greatness was unplanned.

'I was trying to get him to give Trump a high-five. I was trying to get him to shake his hand.'

Trump, she said, 'is a straight-talker, and I like that'.

'He's very blunt. He gets to the point. Sometimes you just have to tell the truth, and he does it.'

Ivanka Trump, right, watches after her father, Republican presidential candidate Donald Trump, delivered a policy speech on child care

IVANKA'S HEARTSTRINGS: THE CHILDCARE HORROR STORY IVANKA TRUMP Ivanka Trump opened her introduction of her father on Tuesday night by explaining how she became interested in childcare policy: 'A few years ago I read about a single mother facing homelessness whose childcare arrangement failed her the morning of her final job interview. Out of options, she made the tragic choice to leave her young children in her hot car while she attempted to secure the job in order to better the life of her family. 'She returned to the parking lot following the interview to find her vehicle surrounded by the police. Her children had bee hospitalized and she was jailed and charged with felony child abuse. 'As I've traveled around the country with my father, worries about the hardships caused by our existing childcare system, one that is too expensive, too outdated and too inaccessible, come up time and time again. 'Just last week I spoke with a military spouse who recounted the vicious cycle responsible for holding so many American families back economically. She relayed to me the frustration I've heard all too often of not being able to work and bring home a second income, because she can't afford quality and reliable childcare. 'Stories like these go straight to my heart and they've steeled my belief that there has to be a better way.' Ivanka is a mom-of-three. She is pictured above in a Instagram snap with her children Advertisement

Five female Republican members of Congress made the trip from Washington, D.C. to Pennsylvania to hear Trump speak, including tea party conservative Marsha Blackburn of Tennessee and House Republican Conference chair Cathy McMorris-Rodgers of Washington state.

Also in attendance was former New York City Mayor Rudy Giuliani, who sat with campaign manager Kellyanne Conway.

Ivanka Trump introduced her father to the stage and spoke about 'hardship' stories of single mothers who couldn't afford childcare.

And she said her position in America's financial elite – 'an employer, a mother, and a woman who works both inside and outside the home' – obligates her to level the playing field.

Ivanka Trump, right, applauds as her father, Republican presidential candidate Donald Trump, delivers a policy speech on child care

'I am more fortunate than most,' she acknowledged. 'This must change.'

'We need to create policies that champion all parents ... my dad agrees, and he's in a very unique position to do something about this problem.'

She said that 'safe, affordable, high quality childcare' should not be reserved only for 'the privileged few'.

Ensuring her father's plan becomes law, she said, 'will be one of my top priorities when he's elected, come November.'

'This is not a women's issue. It's a family issue. It's an American issue.'

Five female Republican members of Congress made the trip from Washington, D.C. to Pennsylvania to hear Trump speak. U.S. Rep. Marsha Blackburn (R-Tenn.) addresses supporters before his speech

Part of Trump's plan would also see new Dependent Care Savings Accounts created to allow families to set aside money to foster their children's development and offset elder care costs for adult dependents.

Americans would be allowed to contribute up to $2,000 a year, tax-free.

The Republican nominee proposed as well to guarantee six weeks of paid maternity leave for women who work outside the home.

He said he would accomplish this by amending the legal framework of existing unemployment insurance that companies are required to carry.

The benefit would apply only when employers do not already offer paid maternity leave, and its cost would be offset by reductions in the federal unemployment insurance program.

Trump, right, sits with his daughter Ivanka Trump during a roundtable on child care in Aston

Ivanka then went on to speak to Fox News' Megyn Kelly in an exclusive interview where she said the country 'must catch up with the times' when it comes to childcare.

She said: 'The tax codes were written at a time when American women weren't part of the work force, so there have to be reforms.

'This is what the Trump presidency promises, new solutions, fresh solutions to existing problems.'

Kelly quizzed her on what she thought of comments and 'rough and tumble campaign tactics' that have led to her father's polling problems with female voters.

Ivanka went on to be interviewed by Fox news' Megyn Kelly where she said: 'This is what the Trump presidency promises, new solutions, fresh solutions to existing problems'

'I've always wondered how you reacted to that, you know, like the re-tweet of Heidi Cruz next to Melania,' Kelly said.

Trump said her father could be 'an equal opportunity offender'.

'If somebody says something against him he will speak his mind. And he treats women equal to how he treats men.

'He's said plenty of rough things about men over the years, and I discourage him from doing that as I discourage him from doing that with women.'

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Ivanka said the fact her father treats women without 'kid gloves' shows that he recognizes women are 'equipped to handle it and are able to do so'.

'So, in a certain way there's no bias in his viewpoint. He views all people equally, men or women, it doesn't matter, and he treats them accordingly.

'He's very authentic, and he'll tell anyone, man or woman, what he's thinking and how he feels.'

Ivanka also spoke about why childcare issues were so important to her.

She said: 'I'm deeply passionate about the work that I do and I'm incredibly grateful to be a mother and a wife open have such an unbelievable and supporting husband and have three incredible kids.

'And to be able to work in a professional capacity that's very fulfilling to me - this is why this issue rings so true to me.

'I know that I need the support that I have in order to be able to live my dream, which is to both be a mother and to be a professional woman. And so many parents across this country can't make that choice.'

During the interview Kelly also praised Ivanka's drive to be a businesswoman saying that she 'knows for a fact that Ivanka has been offered many vanity projects'