Whoever came up with this "targeted tax cut" business really must have had a tasty looking worm, because everyone seems to have bought it hook, line and sinker.
A "targeted tax cut" can't possibly be a tax cut, because tax cuts are a reduction in the money that government takes away from you. If these tax cuts are targeted, the government is taking the money away from you, but, assuming you fulfill the given criteria, the government will give you some amount of money for fulfilling it.
Sounds like a targeted handout to me... but that must not have polled well.
I really wish people would at the very least go with "tax incentives..." we are setting a dangerous precedent if we allow government to call handouts "tax cuts" and pass them off as acts of fiscal responsibility.