I don’t think corporate tax break would actually be a useful tool right now - corporate taxes are on profits and the profits are going to tank for most businesses.
I think the theory is if the US govt hadn't pumped the deficit on tax cuts for the profitable and rich in the good times, it would feel more free to spend it on bailouts for the vulnerable in the bad times due to less existing national debt. Although the Republican party's interest in making even the most token attempt to balance the federal budget over the economic cycle ended with the Obama presidency, so the debt's not going to be high on their list of priorities right now anyway.
corporate tax breaks weren't useful in 2017 (during a boom) either.
The forewent tax revenue now would have been useful for a larger payment protection program. Part of the cynicism and restrictions around current proposals stem from how the 2017 tax cuts excess monies were deployed (shareholder buyback and dividends, not hiring or pay raises)
