The Working Mother's Child Relief (WMCR) is given to reward families with children who are Singapore Citizens, encourage parents to take up Singapore citizenship for their children, encourage married women to remain in the workforce after having children in the following manner:

1st child
15% of mother's earned income
 
2nd child
20% of mother's earned income
 
3rd child
25% of mother's earned income
 
4th child
25% of mother's earned income
 
5th child and beyond
25% of mother's earned income
WMCR plus QCR/HCR capped at $50,000 per child

Cumulative WMCR for all qualifying children capped at 100%

However, in 2016 the government introduced a income tax relief cap at $80,000 effective in 2018. This has severely affected Working Mothers with young children to take care of who is at the same time working hard to provide for the family including taking care of their elderly parents.

For Example, Mommy A has 4 children and her WMCR adds up to be $140,000, she has a handicapped parent relief of 14,000, including all other income tax reliefs it amounts to $180,000 but the government is putting income tax relief cap at $80,000. Which means that effectively $100,000 of income tax relief will go down the drain for Mommy A.

If WMCR for 4 kids adds up to be $140,000 tax relief for the mother to claim, then $140,000 should be fully claimable by the working mother.

What is the point of having 4 kids, working hard to establish a career to raise the family and the government discounts off our hard earned tax relief which was supposedly given to us? 

Why is the government placing a cap of $80,000 on working mothers? What is the point of having so many kids then? There is already a cap on WCMR at $50,000 per child, why bring in another $80k cap on total tax relief on us?

The income tax relief cap of $80,000 contradicts with the government's so-called intention of rewarding and encouraging families to have more kids which will in turn provide stability to the population growth rate. While the government may have their own reasons in providing a income tax relief cap, but it is unfair for this cap to be imposed on the WMCR. Especially during this Covid-19 pandemic. Every cent counts for every family and every working mothers. Sign the petition