The quote was: The idea behind the tax breaks is because of the extra time and effort involved in raising more humans. Duh.
So the logic is that anytime anyone decides to start a project that will require them to put in extra time and effort, they should be subsidized with tax breaks?
Is that why the left expects us to subsidize artists who are unable to produce work that sells in the free market (not every artist has a bribable president for a dad)? Should I get a tax break because I want to spend extra time and effort building a sundial into the landscape of my house? It will be carbon neutral, so there's that.
Have you noticed that the overwhelming majority of people who claim that it is a moral duty that we all subsidize each others lives are the people who are unable or unwilling to make the effort to pay their own way?