Can we provide civil unions to all couples provided?

we tax all married couples without child to provide relief for those with children. A married couple can have 2 incomes especially without children. Yet they are not providing for our future. Only those with children provide the New Doctors, Auto mechanics and farmers. They also provide income for when we become old through social security. If married couples cannot have children for medical reasons or because they are same sex they can still adopt and receive the credit. The credit could be set to benefit parents of up to 3 children or whatever to insure population growth but to not in-courage over growth.