Signs of a Sick Society

From page 18 of IRS publication 501 (2022), Dependents, Standard Deduction, and Filing Information:

Kidnapped child. You can treat a child as your qualifying relative even if the child has been kidnapped, but the following statements must be true.

1. The child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a member of your family or the child's family.

2. In the year the kidnapping occurred, the child met the tests to be your qualifying relative for the part of the year before the date of the kidnapping.

3. In the year of the child’s return, the child met the tests to be your qualifying relative for the part of the year following the date of the child’s return.

This treatment applies for all years until the earlier of:

1. The year there is a determination that the child is dead, or

2. The year the child would have reached age 18.

So I have a few questions:

• What the hell difference does it make whether the kidnapper was related?

• Are we now going to allow the kidnapper to deduct the kidnapped child, since they’re related?

• What glacier-hearted bureaucrat came up with this gem?