Why don't they make a credit card with a fee equal to the amount of points

Credit card rewards are tax free and not income
Make a business card that automatically gives you dollar for dollar points
Spend 1 million on normal business expenses
get charged 1 million in fees
get 1 million in credit card points
spend that 1 million in credit card points

Now you spent the normal million you would spend.
That second million you would normally spend anyways is offset by the fee and not taxable income
This saves your tax rate on 1 million
Say 300k, 30%
**Black out tape over all laptop/cell phone cameras so gov cant spy on me fapping crew**