It's probably a safe assumption that maintainers have a high enough tax burden (less safe if one asks: in which jurisdiction?) for the proposed credit to be useful, but it is an assumption nonetheless
I think that all PR are important and useful, even fixing a sincgle char in a typo of the docs, but if the incentive is high enought people would send unuseful PR,like fixinf
for (i=0; i<10; i++)
for (counter=0; counter<10; counter++)