"Because nobody wants to acknowledge that position"
Yet they're quick to adopt updated parameters ALL THE TIME, for the purposes of talking points.
I realized that when the Republicans who AUTHORED the tax bill, putting lots of credits onto the 1040, complained "less people were paying taxes"...after changing the equation that way.
Here's a quick example: When I was a kid, if the family up the street paid $1000 in income taxes that year, they'd be marked as "paying income taxes", because, of course, they paid income taxes. If they also got $100 a month in welfare because they had three kids, they'd still be marked as "paying income taxes"...because, again, they paid income taxes.
That same situation today would include the welfare ON the tax return, so they'd get a $200 refund....and they'd be marked as NOT paying income taxes.
There are a half-dozen things like this on the 1040, like CTC, AOC, ACTC, and the Child Care Credit.