It might be bad policy, but it's great marketing. Bezos is someone who could be easily despised by members of both parties in Washington, and making the name of the act a personal attack might help it gain votes.
Still, I don't think the legislation goes far enough. Instead of being taxed 100% on the government benefits that employees receive, it ought to be 110%. Otherwise I imagine that many of our mega-corporations would just pay the tax instead of the employee benefits. In that regard, it really is bad policy.