One of the most popular items in the tax code is the child tax credit. Its popular because it recognizes a need that has social importance (raising children), and it addresses the need in a way that is non-intrusive.
All you have to do to get a $1,000 reduction in your income taxes is have a child. The federal government doesnt tell you what to do with your child or how to spend the money. Wisely, the tax writing committees of the Congress have decided that you know more about how to parent your child than they do.