We are responding to the characterization of the repeal of the child-care tax credit for summer camp as "Solomonic social policy" {editorial, Dec. 7}. We won't address the values of the summer camp experience; we assume The Post is cognizant of these in light of its "Send a Kid to Camp" program. The issue then is the extent to which the proposed repeal otherwise constitutes good social policy.

There is a gross misconception that the vast majority of children attending camp are from wealthy families. There is no question that parents in well-to-do families send their children to camp. Yet, they represent a minority. It is the middle- and low-income families that constitute the bulk of those participating in camp programs nationwide.

Twenty-five percent of children attending the overnight camps at issue obtain financial assistance, which comes in many forms. Many camps, working predominantly with the disadvantaged, receive direct federal or state assistance. Many work closely with or are directly sponsored by public service programs, and many receive private charitable support. And most children, of course, receive help from their parents, who, in recognizing the value of these programs, are willing to part with family income often in short supply.

It is these children who are most adversely affected by "Solomonic social policy." For it is they who are most likely to be deprived of the camp experience -- not those from wealthier families that can easily absorb a 20 percent increase in costs.

It is ironic that under the proposed change, a millionaire with a year-round, live-in nanny could take full advantage of the child-care credit, yet a struggling blue-collar family would be denied the credit's assistance for one week of camp. Solomonic social policy this is not. Congress instead should adopt an income cap on the availability of the credit for overnight camps. This would be a far more equitable approach and would balance the need for revenue with the legitimate needs of working parents.

ARMAND B. BALL JR. Executive Vice President American Camping Association

ROBERT A. BOISTURE Director, Washington Office, YMCA of the USA Washington