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If there must be more benefits for a couple raising a child in your mind, why not then have a separate clause in the law making it so that marriages, regardless of the sex of those involved, get benefits and protections a, while those married couples who also raise a child get a+1?
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I admit I'm ignorant of how the $ works out on this issue, but doesn't the fact that you can claim children as dependents for tax purposes already mean we give extra consideration to someone who is raising a child vs. someone who isn't?
I always thought being able to claim a dependent or dependents translated into some kind of tax break that someone without dependents didn't get (all other considerations being equal).