No it doesn't. I will be at least $140 billion short because of this credit.
What Congress does with appropriations and the budget side is entirely a separate issue for an appropriations bill, ability to collect a tax is what counts against the rate under the BEA/CBO methodology.
The ability of the NRST (a revenue bill) to raise revenue, given constant (equilibrium) conditions in comparison to the tax law it replaces(which is a equilibrium), is the essential criteria set by CBO under the BEA. That is the essential criteria the NRST and any revenue bill must meet, given conditions for a waiver for setting a lower rate(i.e. tax cut) cannot be achieved.
PAYGO RULES: CRS Rules 98-20006
Refer 2 USC 900-909
House Point of order waivable by unanimous consent
Senate Point of order waivable by 3/5ths vote.
May be waived under Sequestration Rules on declaration of War or
conditions of <1% real economic growth for 2qtrs.
What's the confusion? It isn't so much a credit as a REFUND of taxes double paid....