Dude, I’m just telling you what the Congress did and the Court upheld and the tax bill they used as a vehicle to pass it and MAKE it pass constitutional muster before the court. The income tax code has all sorts of provisions that allow you to get money back whether you paid tax in or not. You can have zero income and still get an income tax refund, while others are penalized for having a larger amount of income and engaging, or not engaging, in certain behaviors, all through the tax code.
I’m not justifying it to you, I am just telling you their rationale.
Sorry, man, but again you aren’t seeing it. The income tax does not penalize you for what you don’t have. It might reward you for what you do (put in energy-efficient windows) but it doesn’t penalize you for NOT putting in energy windows.
Getting a check even though you’ve earned no income, is not a penalty for earning no income. (As amazing as it seems, they are rewarding having no income.)
I can’t think of one thing in the income tax code that penalizes you for not doing something. (You don’t eat broccoli, therefore your income tax is higher.)
If you can point out one example, then I’ll be glad to rephrase what I’m saying.