Tax policy so narrowly written that it benefits one company

If tax cuts create jobs, why have it so narrowly tailored that only one company can take advantage of the tax law? This from Apple Insider about North Carolina pushing for a tax break for Apple.

A "state official" has told the Charlotte Observer that a bill nearing approval that would bend tax rules for a single, unnamed company are actually meant to accommodate a specific Apple project, which might otherwise be located in another state.

The deal would give the tax breaks to companies with a minority market share in North Carolina, but with a disproportionately large amount of property and staff located in the region. Apple would stand to save as much as $46 million in the space of 10 years but, in return, would have to invest $1 billion within nine years and locate itself in one of the state's poorer counties; Catawba and Cleveland counties are on the short list. . . . .