I make the same argument for student debt forgiveness. This is what it would look like. While a bunch of people get their 50k liberal arts degree paid off, everyone else doesn’t even sniff a refund for something they paid for or paid off fair and square.

This is truly a moral hazard. https://en.m.wikipedia.org/wiki/Moral_hazard

You must give a tax refund to anyone that did pay rent fair and square and also prove they paid under duress (paycheck to paycheck or some threshold near it). The only ones that don’t get a refund are those who live in affluent areas, or are well off beyond reason.