The family is the great generator of human capital (knowledge, attitudes, skills, and habits of the individual) and generates much financial capital as well.
The principle of fairness applies to the tax treatment of the family: it should get the same deductions as business does in the tax code for similar investments in human capital. Further, per-child tax breaks are important in encouraging the birth of children not only for the solvency of Social Security and Medicare but also to ensure the well-formed workforce needed by modern economies.
For 40 years, we've been committed to advancing faith, family, and freedom in public policy and the culture from a biblical worldview.
