Except there are so so many "refundable" tax credits (you get the money even if you don't owe any) that it's used as income redistribution. And the lower income brackets pay zero to begin with. Lower income folks are a net drain on the tax system. And it's not even lower income any more. I know a single mom of 2 that makes $45k plus and got a $15,000 refund. Like... what??
I don't want to get off on a rant, but it's fucking stupid.