Kind of like using coupons at the grocery store-they are available to everyone and they are not considered income even though you are paying less than those who don't use them.
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I don't think that is a good analogy. A better analogy would be SELLING grocery store coupons and that would definitely create taxable income to the seller, assuming the seller didn't pay for the coupons in the first place (or paid less than the selling price). Not everybody clips coupons, although everybody can, and those who sell them have income as a result.