Incentive deductions are very different from loopholes. Loopholes are bugs in the law. Sometimes put their intentionally by people who don't agree with the sp

Incentive deductions are very different from loopholes. Loopholes are bugs in the law. Sometimes put their intentionally by people who don't agree with the spirit of the law, sometimes there accidentally. But either way, they go against the spirit of law and are the equivalent of a software bug. Incentives were put there intentionally and using them is following the spirit of the law.