Based on your postings, I can't believe that you are claming that only tax credits for businesses are illegal. You obviously believe that the SC ruling made business equal to individuals (which it didn't, but that's netiher here nor there). So, I assume that if you beleive tax credits to encourage behaviors of a business should be illegal, you believe the same for the individual tax payer.
And still, after all these decades, not a single court challnege? Crazy!