How is it decided who "needs" tax cuts? By having more and more kids that one may not be able to support? While I admit the answer for reducing poverty and lifting the lower class is complex and I don't think anyone has a magic fix, that doesn't mean bad policy can't be criticized, and this is obviously bad policy.
if you want people to stop popping out kids,
you should make them wealthier. so even you should be in favor of tax credits for the poors.
now, as to why do lower income people need tax cuts more than higher ones? the answer should be pretty obvious, but let's put some numbers to it:
compare the spending and income of the bottom and top 20%
https://www.businessinsider.com/how-americans-at-each-income-level-spend-their-money-2018-2
(with some nice visualizations -
https://www.businessinsider.com/how-americans-at-each-income-level-spend-their-money-2018-2)
the 20th% income is around $25,000 according to
https://www.statista.com/statistics/203183/percentage-distribution-of-household-income-in-the-us/
the 80th% income is above $100,000
(the median income according to this site is the 50-75k range, which is correct)
since retirement savings fall under the "personal insurance and pensions" listing, we'll deduct that as savings
listed as 20th% vs 80th%
income earned: 25,000 vs 100,000+
savings: 0.6k vs 17.7k
money spent: 23.9k vs 82.3k
spending as a % of income: 95.6% vs < 82.3%
and that's using the TOP of the bottom 20%, and the BOTTOM of the top 20%.
so yes, when you can give a person on the bottom even $1000 back, that makes a huge difference. $1k for someone making 100K+ is nice, but not hugely changing.