…is apparently when it’s raising taxes on single people versus married.
Beginning at the (4:15) mark in the video to the left Bachmann proposes implementing a tax system that would encourage “family formation.” The context of Bachmann’s remarks make it clear that she would like to either give tax credits, or lower tax rates to people who are married as opposed to those who are single. Given Bachmann’s past statements on gay rights, the lower tax rates and/or tax credits would also only apply to heterosexual couples. If implemented, single mothers would likely be taxed at a higher rate than mothers who are married.
The context of this is that, as said, Michelle Bachmann wants to promote people to get married and have lots of kids. This means punishing those who decide not to do that.
I’d also like to point out that this is the white-collar equivalent of welfare queens having twenty kids to collect bigger checks. You’ll end up with people marrying and having kids for the sole purpose of getting lower taxes.