Just think of it as a different flavor of free cheese for low-income folks.

I agree it doesn't make much sense and there's no way I would have written a law like that but they don't check with me beforehand.  So we're stuck with what the law says.  As much as Congress and the IRS want me to work for them for free (if the ever increasing laundry list of due diligence is any indication), I work for my clients and this is how the law was written.  They should rename it to the Married Filing Separately Act.