Main constraint being $10k a year per person.
Is it capped because it’s a government subsidy to people who know that it’s a good deal? If so, wtf with the regressive tax?
Or is it capped because of some bond-math/bond-market reason that a novice would miss?
If you think that's regressive and absurd, wait until you hear about the mortgage interest deduction, 1031 exchanges, depletion allowances, accelerated depreciation, ....