There are those on the entitlement train that will not understand what you are attempting to explain.  For those who still don't understand, the break is given to those who are paying taxes (middle class  / "rich" people) to give to those who are receiving subsidies or full entitlement.  Ironically those who receive these entitlements will claim that they should receive $$$$  (tax break /credit) on top of their entitlements with the new tax plan.  By the way, those who receive entitlements may also qualify for Earned Income Credit  which has nothing to do with earned income...it's a $$$ handout.  Just saying...