I am I understanding this correctly... it sound like this was successfully exploited by businesses and poor cannot take advantage of the benefits? if accurate

I am I understanding this correctly... it sound like this was successfully exploited by businesses and poor cannot take advantage of the benefits? if accurate I think this is a problem with many of the incentives that are provided, maybe providing the tax incentive would be better directed towards saying to take advantage of this opportunity you must provide something that the public can use?