Is it anything like Solar? For instance, with solar PV you only get your credit only IF you end up paying tax after all deduction. In example, you made 100k, paid 25k in tax, after all deduction you get a refund of 20k you're still paying $5k in tax so you're eligible up to $5k on the solar tax rebate. If you didn't work or didn't have to pay tax for the year then you don't qualify at all.
Is it the same thing?