You stupid jerk. That’s the way they wrote THAT law! And it only applies to THAT law.
You can write the law so it takes your tax liability down to zero and no further. Idiot
And what makes you think that THIS law won't be the same? If they are talking about refundable, advanceable tax credits then how do you think that will work? Will the government give the taxpayer the credit in January to pay for healthcare insurance and then if in April of the following year levy a high tax bill if the credit and deductions exceeded the amount of taxes withheld? Is that what you think?