[PaulDavisThe1st]

Because lower income levels in the USA are so low that a substantial number of people do not even pay federal income tax at all. Consequently, "lowering taxes" does not deliver any money to those people. A tax credit would, but this is more or less semantically equivalent to an actual payment such as UBI.

[t0bia_s]

There is much more than just income tax.

[PaulDavisThe1st]

At the federal level, in terms of general purpose taxation? Not really. Capital gains? Even less people pay that. Fuel taxes, aviation taxes etc. are not general purpose taxes.