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Simplest way to implement this is to pay people to not have kids... Have it be a "contract" for a certain amount of time... Make it a 10-15 year contract, promise a fair amount of payment, and include 5 year "bonuses" or college tuition... LOTS of people will sign up between 18-22...
Or... We could just stop financially incentivize having kids... You want kids, fine, but you shouldn't get tax breaks because of it. Now Obama wants a childcare tax credit too? _OH.