You went from stating the article is wrong, to saying that only smaller companies can take advantage of tax credits, threw in a red herring about all manufacturing companies, and then wrapped up with reforming the tax code.

The mental gymnastics here are stunning, and to claim tax credits and deductions aren't a direct transfer of money is like saying a credit card payment isn't, since it involves an intermediary clearing step.

At the end of the day, this IS a direct transfer of money to an industry that not only doesn't need it, but needs to be TAXED out the a-- to prevent further destruction of people's well-being.