Even if it wasn't along those lines, consumers would be hard pressed to use the exact amount of the credit and get something that they'd normally buy anyhow. Many would either underspend (thus the publishers would end out paying less) or overspend (thus the publishers would have additional revenues). Even if someone spent on the dot, only part of it would reflect an actual expense to the business while part of it would represent the loss of potential revenues. And I'm confident that there are tax-loopholes to deal with that. It kinda makes me wonder how much of that pentality will actually be a penalty.