Help me understand how lower wage earner's taxes can be cut when they do not pay taxes at the end of the year to begin with and most will receive more back from filing taxes than they pay in. Where is the greatest benefit?

As far as I understand, if someone doesn't earn enough to be taxed, he/she also doesn't get anything back, except perhaps any withholding that was taken out of paychecks during the tax year (which was his/her earned money in the first place).

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