Electricity Rate Cuts

Had a look at local Austin electricity rates. Was mostly interested in break even points for solar.  I thought there were only three tiers.  Turns out there are five, with the top two turned off for COVID-19.  So the biggest electricity users in the city get significant rate cuts for the pandemic.  Not sure what that is supposed to accomplish.  Why not a flat credit that would help less affluent customers, who are the ones that probably need it most?

Energy Charge (¢ per kWh)
Tier 1: 0 – 500 kWh 2.801¢
Tier 2: 501 – 1,000 kWh 5.832¢
Tier 3: >1,000 kWh 7.814¢
Tier 4: 1,501 – 2,500 kWh Rate suspended due to COVID-19 9.314¢
Tier 5: > 2,500 kWh Rate suspended due to COVID-19 10.814¢