I am aware of what is referred to as the marriage penalty.<quoted text>
It's easy to research under marriage tax penalty, and it's wrong. You should not be penalized for being married in this country. I realize you were a single mom but you can't ignore the fact that we are rewarding young people who are having baby after baby without benefit of marriage, often with different partners. And the mindset with that is different from those who choose to adopt IMO.
However, that in no way rewards single people for having children. In fact, they get the same deduction per child as married couples get.
Are you advocating that two parent families get twice the deduction?