“Mommy and daddy’s little tax deduction” (a young child)

Dependent children can be claimed on a parent or guardian’s tax returns. “Mommy/Daddy’s little tax deduction” (a baby) is a jocular phrase that has been printed on many children’s clothes.
 
A “Daddy’s Little Tax Deduction” T-shirt was cited in print in 1974.
 
       
20 May 1974, Los Angeles (CA) Times, “Casual Politics: Trudeau Has Folksy Stroll in Toronto” by Don Shannon, pg. 19:
Sacha, Trudeau’s infant son, later got a present from a French-speaking Greek shop owner who pressed into the father’s hand a tiny T-shirt inscribed, “Daddy’s Little Tax Deduction.”
     
Google Groups: alt.music.filk
New Filk Addition
.(JavaScript must be enabled to view this email address)
1/5/94
Got a phone call from Mitchell Burnside-Clapp a few days ago, but this is the first time I’ve been able to access the bbs.  He and TJ are now the proud parents of 2 little girls.  The most recent addition was on Dec. 31.  (Can you say Daddy’s little tax deduction?)
   
Google Groups: misc.kids.pregnancy
Millennium Mums
MOOBABYY2K
9/9/99
My EDD is 12-31-99. And I am absolutely tired of all the hype.
For one we weren’t trying for a millenium baby yet everyone it seems thinks that we were.
And the other, why can’t it just be a happy occasion instead of…....
a) a Christmas baby
b) Daddy’s little tax deduction and
c) that dreaded millenium baby.
 
Google Groups: Joe Bob’s Trailer Park
Hey librarygrrl
librarygrrl
6/21/06
(...)
My other bit of (terrific) news is that there will soon be another librarygrrl or libraryboy in the world, December 30th to be exact. Hopefully just in time to be mommy’s little tax deduction this year.
 
Twitter
Taxes FinWis‏
@taxesfinwis
Tax Deduction: Daddy’s Little Tax Deduction YOUTH T-shirt, Funny Kids T-shirts …: Product D.. http://bit.ly/7uTJ2n
9:38 PM - 25 Dec 2009
 
Twitter
Bleek Gilliam‏
@mccauley318
RT @IfSoGirl I saw a child’s tshirt and it said “Daddy’s Little Tax Deduction” lmao <==lol

8:24 PM - 28 Jan 2010
 
Twitter
Serena‏
@renasauras
Also Emery is mommy’s little tax deduction.
5:30 PM - 26 Jan 2010
 
Google Books
Expecting:
A Novel
By Ann Lewis Hamilton
Naperville, IL: Sourcebooks Landmark
2014
Pg. 109:
Peter is holding his son, who is wearing a spit bib that says, “Daddy’s Little Tax Deduction.”