Personally, I think this is the first step towards a "family based" filing system. The US has this already in place where you file jointly when married or common law. A change to something like that would be too radical, so this is the first small step towards filing one tax return for a "family unit".
I do agree with the policy behind it - it makes the tax system more equitable overall, which is one of it's main goals. Not great personally, as I have no kids, but I think this is a step in the right direction.
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