Earlier quoted context omitted.
If the government wants to pay people money out of the general taxation fund to undertake certain behaviours, let it do so directly, where we can see it and account for it, rather than through deductions.
That's actually a very good point. Tax deductions in contrast to direct payments typically favor high income individuals over poorer people. At the same time for the government to get the greatest impact of your policy, which typically means influencing the behavior of the maximum amount of people. Again this would point to targeting the poor&middle class.
It seems unreasonable for employers to not be able to deduct that amount and for the government to somehow pay them a fraction of what it costs to employ people.
* - I suspect it’s the largest overall, but didn’t have time to do the research to satisfy myself that it’s the single largest, but it’s clearly one of the largest.