Yes, tax rates are arbitrary so not qualifying for an exemption is mathematically equivalent to being fined. It's just presented in the reverse. You are being

Yes, tax rates are arbitrary so not qualifying for an exemption is mathematically equivalent to being fined. It's just presented in the reverse. You are being fined for not paying mortgage interest. You are being fined for each kid you don't have. Buy your house and have your kids or you will continue paying more in taxes!