I can't see any way to describe this other than "vote-buying boutique tax credits".

This kind of thing is hugely inefficient in every way.  It does little to nothing to change behaviour (for better or for worse), it does little to save people money but adds a lot of administrative burden to both individuals filing their tax returns and the government to process them.

Bad ideas all around, just keep the tax code simple and you can lower the tax rates for everyone equally.