Because lower income levels in the USA are so low that a substantial number of people do not even pay federal income tax at all. Consequently, "lowering taxes" does not deliver any money to those people. A tax credit would, but this is more or less semantically equivalent to an actual payment such as UBI.
At the federal level, in terms of general purpose taxation? Not really. Capital gains? Even less people pay that. Fuel taxes, aviation taxes etc. are not general purpose taxes.
