It is giving them "incentive". Which basically means giving them something (in this case, tax credits) in order to motivate them to do something (in this case, to use public transportation on a regular basis).
Answer:
The exposition
Explanation:
Exposition is a literary device used to introduce background information about events, settings, characters, or other elements of a work to the audience or readers. It sets up the story, so the readers can understand better.