Actually it's driven by questioning the stupidity of our Senators. Stupidity that seems to have escaped you.
Assuming for the sake of argument that it is the government's job to provide a subsidy for children, with the justification being to provide extra tax breaks for families with children, why should this tax break be unlimited? Does a family earning $1 million a year really need the tax break as much as a family earning $50,000? If the government is going to provide the subsidy at all then shouldn't it be means tested? Please justify the credit in the first place, then provide your reasoning why it should apply to literally anyone?
Note the the word"need" in your response. There you bare your class warfare and class envy psyche for all to see. AND I don't "need" to nor am I justifying ANYTHING to you. The fact that you ask for a justification again shows that you're committed to class warfare like Bernie, Hillary and Fauxcahantas. OTO YOU should justify to those of us who actually ARE conservatives (which you are obviously not) why you think just because someone makes more money they need to support those who don't.
"From each according to his ability. To each according to his need." has been a recipe for more disasters and human suffering than any other philosophy in recorded history. And yet here you are on a supposedly conservative forum advocating "needs testing" i.e. "according to his need." Right from Karl Marx - congratulations comrade.
Oh and btw I don't think the majority of our senators are so much stupid as arrogant egotistical and in some many cases downright evil. Stupid implies that they don't see the consequences of what they do. I think they full well understand what they're doing and do it anyway.