So you agree with an EIC then? I already said I would rather get rid of EIC altogether but if given a choice I would pick to put it in to an HSA/FSA. You are approaching planning in the entirely wrong way imo and how bad planners in business and government do it. You are planning around the outliers. The proper way is always to plan for the majority (who would NOT abuse it regularly) and deal with the extremes in other ways.

Now if you are just simply saying to remove the EIC then sure, we agree, I'm just saying that would never happen and to instead get something more out of 80% of those get it.