Read Chapter 3 of HR 25.
The “prebate” is determined by family size and poverty level.
I have read it the legislation multiple times and I know the architects of the legislation.
Children are people too you know? And it is their parents or guardians that will receive the rebate on their behalf.
What’s the issue with you? That rebate is made according to family size? So what? How else to untax the spending for children’s essentials?