Perhaps rebates of FICA tax paid for as many whole months the father and mother have been married prior to birth, but for no more than 60 months and reduced by 10% for each year of age of the parent above 25.
Another possibility is to include childcare costs for 401-K payout eligibility. Employers would chip in. Young people would make big contributions early in life. My, you’re a wonderful young man. By the way, how much do you have in your 401-K?
Why don’t you want to put the burden where it belongs? On the colleges and universities.