Same result, tax money taken from one group and given to another for the purpose of engineering behavior. The only difference is one is front loaded and one is back loaded. The bill also gives pretty much a blank check for grants for R&D.
I agree that there should not be grants, but I don’t think tax credits are bad. You are assuming that the government is going to keep taking the same amount (probably a correct assumption), and then, yes, someone else would have to pay more. But the solution is not to deny tax credits, but to cut spending. Until that is done, the government will just continue to suck up more and more of everyone’s money. So, yes, I do think it is better to keep as much as possible out of the hands of greedy politicians.
Paul is against the tax code , therefore using it to give a tax credit that will promote an industry , market or activity is in line with his philosophy.