The General Assembly finds and determines that all residents of this state make contributions to the general fund of this state through their payment of the several state taxes, including, but not limited to, taxes on food and other items of necessity. The General Assembly further finds and declares that, because of the overall tax burden and particularly the tax burden on food and other items of necessity, it is both appropriate and advisable to afford tax relief to the low-income residents and the working poor. It is not practical, however, to provide tax relief targeted to these groups through the implementation of a specific measure of relief addressed to each of the several state taxes, and therefore it is necessary and proper to utilize the income tax procedures of this state as the mechanism for providing tax relief to low-income residents and the working poor with respect to their overall tax burden and particularly the burden of taxation on food and other items of necessity.