Ridiculous. You don't think that's discriminatory against those who can't?
How about stop picking winners and losers with the tax code and moving to a flat tax?
Of course that doesn't meet the needs of the statists.
And no, it doesn't discriminate against those who do not or can not have children since they are not paying for the next generation of workers who will pay their social security and medicare payments. These are pay as you go systems and the decrease in birht rate has put a massive burden on the system to the point where it has become unsustainable.
As much as I would push for a flat tax, all those proposed still allow for deductions based on number of people in the family. Why? Because the next generation is an inherent necessity.
It is unfair to call it statist to triple the tax deduction for children. Alternately, the following could be done... One could make a libertarian or a conservative case that a family earns income, which should be distributed for taxation purposes evenly among the people in the family. So a family of 4 making 100k should see each person have a 25k taxable income. Same income for a family of 1 would have a 100k of income. As long as there is any tax paying threshold or a progressive tax the larger family would pay less than the individual.
But I am opposed to progressive taxation.