They have no intention of enforcing it on the welfare crowd,
just on the conservative Christians.
Case in point - how often do you hear a story of a zero tolerance policy being enforced on an “at risk youth”
vs how often on an Eagle Scout or Honor Student?
You are correct. They will implement this credit (and, later, after the people accept the social engineering and the lie behind it, the punishment of a higher tax bracket) through the payroll.
The poor will be exempt because they are on welfare.
Thus, this will act to reduce the numbers of the middle class while also eliminating the pathetic “wealth barrier” that separates them from the lower class.
And this fits in perfectly with the original intent of the statists from the the mid-19th century (both the communists on the Marx side and the Industrialists/Financiers on the Crony-Capitalist side with whom they colluded): elimination of the middle class (which provided economic mobility and freedom) and return to the two-class system of Lords and Serfs.