I would hope so, but then again, what would be the phase out limit, or how many kids do you have to have to qualify. You know politicians, it’s never K.I.S.S.
The idea here is that people most qualified to have children (ie those married people with stable income, education, and a stable family nucleus often have few of no children; while unmarried, no income, welfare dependent, degenerates have most of the kids)are having the fewest or none (average is now < two which means losing ground). If offered a larger deduction such as equivalency to what welfare mom’s get, then the stable families would be having more kids and raising them to be productive citizens instead of more welfare dependants.
Germany, France, UK, and Japan are all losing population while Africa, middle east, etc are outgrowing their resources. Western culture is mostly in decline because of birth control and abortion.