text: ( The jump in the penalty from having a child is mainly due to the fact that a single parent making $ 23,750 gets a $ 500 earned-income tax credit , while a couple making $ 46,700 is ineligible for that credit . )
  
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  Jump in the child rearing penalty is due to the fact that a single parent with a specific income earns a larger tax credit than a couple with a larger income .