The question isn't whether having children is a good thing or not. The question is whether government should be able to use the tax code to push us to do good things, or punish us for not.
No, that is not the question. The question is, if one group benefits another group to a greater extent, should they receive benefit for that?
I think the answer is obvious. Yes.
This is not a new concept. We are entering a brave new world. We are starting to include a demographic group into the realm of marriage that cannot procreate within their own demographic, and somehow the current tax code is fair to those who can and do procreate.
Honestly, if this becomes a breeders vs non breeders argument I am fine with that. I would enjoy that discussion.
That would be a dumb argument, as it doesn't have much to do with anything. This is about whether the federal government should be allowed to use the tax code for social manipulation. The Court has approved if it, but I believe it's a gross violation of Constitutionally limited government.