In other words, the American government imposes a fine on those who do not have children...they must pay a surcharge, a fee, for the same income as those with kids.
Such tax policies are a way for the government to say, “Do as we say or we’ll fine you.”
The American people have gotten used to a Federal income tax (long ago), and now that they are lulled into deductions, credits, etc., look for this technique of government control to increase.
No kidding. Foaming at the mouth for my next tax break. A real tax break would be to eliminate the personal income tax all together.
And you are correct, more taxes, fees and VAT's to come.