This doesn't account for the whole picture. The tax benefit is dwarfed in comparison to the losses in social security people at and below the poverty line will suffer.
And are you just referring to the individual mandate change? Or are other big parts of the safety net changing from this bill?
(And yes, I understand the long-term policy and political implications, but I’m asking about specific immediate changes in this bill)
https://www.washingtonpost.com/amphtml/news/wonk/wp/2017/12/...
Now, knowing republicans that's not how it will pan out though. They aren't known for making smart cuts, they typically reduce benefits/expenditure while keeping profiteering in place.