Scientific studies have unequivocally shown that 50/50 shared parenting is best for children in terms of mental, social, and physical health and well being. After divorce, only one parent can now take the child deduction on his/her federal tax form.
To promote the well-being of American children and encourage 50/50 shared parenting, the federal tax code should let every parent take the child deduction for all children for whom they have 50% or more physical custody.