It’s $500.00 of free money. It took some digging to find a “victim” here (not counting the tax-payer, of course).
No its $500 of our money, this is a tax credit so if you spend $500 or more on kids for sports etc you can claim it back. Of course as with all forms of tax cuts... those who pay the taxes get the breaks. The leftists who are probably behind this study hate such logic. I for one love to get some of my taxes back.