[ZeroGravitas]

You could make the same argument for tax loopholes, in fact they may actually just be the same thing in many cases.

[s1artibartfast]

How do you define loophole. Is is the code that explicitly gives a tax credit for children and dependence a tax loophole?

I don't think that you can make a coherent argument that a law operating as intended is considered a loophole.