Tax cuts cost nothing. Tax CREDITS are paid for by taxpayers. This is one of the ways government tries to pick winners and losers.
It’s much easier to add new corporate handouts to a tax code that’s already overrun with favoritism, and it’s simpler for politicians to justify adding narrowly targeted benefits when the practice is already common. Businesses, in turn, have an incentive to spend more time and resources lobbying the government than satisfying customers.