Here in Tennessee if your kid misses too many days, the parent(s) are likely to end up in jail. Happened with my grandson. He didn't miss 46 days, but he was a few over the limit. Some were his mom's fault, some poor record keeping at the school, but mostly it was a split custody issue where the dad didn't return my grandson on time from California after the breaks. The dad couldn't bear to say goodbye and would keep my grandson over a few days to a week extra. So my daughter ends up before a judge who orders her to sever paternal visitation rights or face 10 days in jail.
I've seen too many kids without dads in their lives. Here we have a dad who loves his son and is good for him, but some judge is going to sever that completely for a few days of government schooling. Maybe the absenteeism needs to be addressed, but it isn't worth promoting more fatherless children.