The next paragraph outlined a federal tax of 100 percent on subsidies that don't lead to taxpayer benefit (like infrastructure improvements to accommodate 50k+

The next paragraph outlined a federal tax of 100 percent on subsidies that don't lead to taxpayer benefit (like infrastructure improvements to accommodate 50k+ new residents). The two also don't have to be mutually exclusive. You can look at what Amazon did and say "That's not a business practice that should be followed," while still saying "State and Local governments shouldn't be allowed to offer funds in this manner."