First, if you’re not going to raise your own children then you’re going to have to pay someone else to. This merely makes motherhood a taxable activity now that a transaction has been made to pay a daycare operator or nanny to be the mom for you. If a mom (or dad) stays at home, makes their kids lunch, or changes a diaper, that is a free (though inglorious) labor of love that is not taxable. But if you pay a third party to do the same, that transaction is taxable and the government very much appreciates that revenue.
