“What is a “benefit” is not up to the Gedolim in the Coffee Room or even the real The Gedolei Torah. ”
What IRS tax examiner or compliance officer would have the chutzpah to challenge any taxpayer claiming an exemption from the new rules on “taxable income” who cited one of the “gadolim” from the CR as the basis for such an assertion. They would quickly nod their head knowingly and apologize for even questioning your knowledge of tax law.