Large tax subsidies flow only to parent-child dependents, not support of elders.

Evidence

And while there are certain tax breaks that come with having children—parents qualify for child tax credits and an increase in earned income tax credits—as John noted, payments to parents or anyone who doesn’t legally qualify as a dependent are not deductible because, as discussed in chapter 2, they are considered personal, family, and living expenses. The tax code subsidizes certain familial relationships, but not all. — Dorothy A. Brown, The Whiteness of Wealth, 393

Categorization

• XREF: Builds the core mechanism: facially neutral dependent rules fall harder on Black families whose elders were excluded from wealth-building. Connects directly to the reader’s four-provision goal.