Then they should count as dependents, grant the parents tax breaks, be eligible for social benefits, receive child support payments, be counted as passengers when in mom driving in HOV lanes, etc.
So when talking about thousands of dollars of tax credit it might have a good ROI. The initial cost could probably be lower if the actual quality doesn't matter to you.
We almost got this with Alabama 2023 bill HB182 which would grant unborn children as dependents on taxes. The bill didn't pass. These people want children to count only when dolling out punishments.