Should be based on family size, income, and tax filings.
I want my tax money back. The government wastes most of my money or supports programs I dont align with.
If I fit "middle" or "bottom earners" then give me my filed taxes back.
For low income earners, give them a % of their annual earnings.
Me, I want the money I paid to taxes. Every year I give the government about 25k in taxes to fuck it up.