[quantumBerry]

It isn't a free lunch, because the $300 is going towards the start-up cost of the future tax-base.

The cost to raise a child is estimated to be about $250,000, and the average amount a person will pay in taxes is $340,000.

By my calculation that is a $90,000 "free lunch" to society with the investment to make that largely born by the parent. The people actually getting the "free lunch" are those who don't have children, but benefit from the investment made by parents.