It certainly sounds attractive as described by Dominic Pino. But I think it would have to amount to a big tax increase for most middle-class parents. I don’t see how it’d be possible to avoid this result when the plan would cut taxes for high-income earners and corporations, eliminate the child tax credit, and try to raise roughly as much money as the current income tax. I don’t think this would be an improvement in tax policy. I’m quite sure it would be politically suicidal.