From the transcript of the Senate session of May 29, 2007 - debate on tax bill:

SEN. FREEDMAN:

Thank you, Mr. President. I think an unearned income tax credit for people who pretty much don't pay income taxes just doesn't make any sense.

I know the history of it from Reagan and from Nixon rather to where we are today, but it just doesn't make any sense in terms of what we're trying to do and the message we're trying to send to the people in the State of Connecticut.