that is not quite right.

tax expenditure is not free money. Both will be funded by the taxpayers. Compared to program spending such as this, the former would forgo government revenue they could otherwise collect. it's highly complex, burdens the existing tax code and too easy to apply to the wrong target.

Cf program spending, whilst more onerous in political terms is better for taxpayers in the long term, which will have more scrutiny and have more accountability because it has to be appropriated by the Parliament.