President Trump has come out against the Rubio-Lee plan and the President needs to reconsider his opposition. Basically, Senators Rubio and Lee recognize that the tax plan actually does not do as much as has been claimed for the working poor with children. See, there are some people who make such little money that they don't actually pay income taxes. Since they don't pay income taxes they do not get the child tax credit even though they work. But what we all ignore is that these people are paying payroll taxes and the federal government treats payroll taxes like income taxes -- sending out IOU's on social security, etc.
Robert Verbruggen gives a great explanation of the plan at National Review. The Rubio-Lee plan would also finally get rid of th marriage penalty that causes a tax increase on couples merely for getting married. The reason the White House opposes this is because the Rubio-Lee plan would set the corporate tax rate at 22% instead of the White House's preferred 20% in order to pay for the benefit.
Folks, at a time of declining birth rates in America, if we are going to use the tax code to incentivize behaviors (we should not, but it does and that's reality), promoting children and families should be a chief goal of the tax code. The Rubio-Lee plan pays for itself and still would leave the United States with one of the most competitive corporate tax rates in the world. This should be a no brainer and it is a shame to see the supposedly "pro-family" GOP yet again turning their backs on the very working class families they claim to support.