If this is about minimum wage earners with kids I'd have to say this is all show and now go. It makes the dems look good to the women and teens out there that actually think there are a lot of minimum wage earning families.
I suppose that if a person making 50k/year and having 8 kids gets a negative tax liability it doesn't make sense that someone with 2 kids making 20K year shouldn't also.
Well, okay. Except there's that little matter of the Earned Income Credit which your "someone" is already getting, and which I presume your "person" is not. But, thanks to our feelings-driven electorate and the demagoguing and grandstanding which occur for the very purpose of appealing to them, any mention of such a technicality is sure to fall on deaf ears.
Regardless, I thought said "person" would have answered that zany "does anyone really think we need to give low income individuals another reason to procreate?" question.