I guess that's funny to someone but it doesn't make any sense to me.

1) Her tax rate went down so she pays less taxes.

2) That child gives her a $1000 tax credit and an increased exemption amount.

3) If her income is low enough she gets an increased refundable earned income credit.

4) If that child is in daycare, she gets a child care tax credit.

5) If she contributes anything to a 401k or other plan, she gets a retirement contribution tax credit (government funding of her pension).

**These are just a few and most of the benefits mentioned above are not available to wealthy taxpayers.