Why not both?

Because some folks just can’t bear the thought that a tax break for the poor might also benefit the middle class, or, Heaven forfend, the rich, too. So they’d gladly keep the poor down lest they help others up. Goodness, why not help everybody ? But that thought never seems to occur to these folks.

On the off-chance that some legislators really are taking a one-or-the-other approach to these two forms of tax relief, it might clarify matters if they took a look at the following factoids, courtesy of the Arkansas Policy Foundation: