Not sure what you mean, but lowering THEIR taxes and NOT the husband's would incentivize having FEWER children.
But you have to have 4 kids to have your taxes lowered under this plan, which means you have the kids only to find you no longer have a shot at a career. I should have used solipsism, the belief that self can be all that is known to exist, but sophistry, using a point to make an argument you know to be false also fits loosely because the state's position is that you may not pay income tax after having 4 children, but that presupposes that you would be capable a tax positive job after caring for 4 children, which is a false statement for the vast majority of people.
Ok but then it's just stupid.
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