The point isn't whether the subsidy is for the destitute. It's whether it matters for incomes below the living wage or poverty wage. You can't buy milk and bread with a school voucher and the meager child tax credit is a pittance compared to the cost of raising a kid. It's just not relevant to wages below a living wage. Also, what makes you think the numbers for living wage with children don't include those pittances? Child tax credit would make about a $1/hr difference even if it isn't accounted for. We still have a complete failure of a safety net and a failure of basic minimum wage in the US.