We have a tax rate with negative tax rates at the low end of the scale. For sketchy social policy/political tenability reasons it doubles as a child subsidy and

We have a tax rate with negative tax rates at the low end of the scale. For sketchy social policy/political tenability reasons it doubles as a child subsidy and phases in up to a nominal amount of preexisting so-called earned income, but functionally that's what the earned income tax credit is. Expansion of the EITC program is fairly well-regarded among economists and has been historically quite popular! We should do more of it!