It definitely is a good benefit to have if you are paying dependent care.
Heroes821, I have never found anything stating how much you need to be working. From
IRS Pub 503 you must have an earned income and then the qualified expenses in calculating the credit cannot be less than the smaller of your earned income or your spouse's earned income. So as long as your spouse has an earned income of more than $3,000 ($6,000 if more than one dependent) then you should not have any issues.