Without digging, IIRC, for ours, wages were reduced (with likely a note on the item) and the rest fell where it fell. I suspect some did things like show it as a credit or some other means.
Of course, net tax will be higher because deductible expenses were lower, that is the thing folks with no accounting knowledge do not "see", they just see "I got X in free money". We went through similar calcs on PTET actual savings, including cost of money. Good old math is why solar does not work for me (in CA under the current CA rules) despite my testing the solar sellers every now and again - they never include cost of money, that the breakeven is often at or beyond the warranty period, etc.