People who have made the choice to not have children should not be penalized for that choice. Why shouldn't people who have made the decision to not have children get a tax break of their own? Essentially people are being rewarded just for reproducing. There are plenty of families out there with numerous children that more than make up for the one taxpayer that I chose not to have. By not having children I am also helping to reduce the future burden on resources.
People who have made the decision not to have children may be small in number but we are part of the nation's workforce and contributing members of society. So why shouldn't we get a tax break too?