the only advantage is you get next years refund now. what is sad is all the discussion about where they are going to get the money to pay for this rebate! they are getting it from US tax payers next year and advancing us the money now. Kind of like a "free" 12 month loan of our own money.
Before you criticize a man, walk a mile in his shoes. That way, if he gets angry, he's a mile away and barefoot.