These tax credits look like sleight of hand to me. It’s rebating a tax that has been taken in other ways, even from the illegales. High “corporate taxes” are that kind of tax.
Driving complexity out of the tax system and inviting simplicity in, is a wiser move than getting exercised about who is the latest beneficiary of a moment from the sleight of hand.
I dont see middle class tax increases as wise regardless of their machinations.