This ID explores some interesting new space in the meta. There are several IDs that give the player 1c per turn, ETF, Kate, Ken, two of which are extremely popular, and the third is waiting for its time. Gaining 1c per turn is a huge boost as anyone who has swapped ETF for any other HB ID can tell you. Many of these decks will design their play around firing their ability once every turn for that credit, which will often add up to ~8-12c by the end of the game.
Spark goes the other way. This ID takes money away from your opponent each time you rez a particular subtype that applies to economy assets, ICE, and an upgrade. All of these cards provide an economic advantage to the corp, while hurting the runner economy.
The corp typically chooses to rez assets during the runner's turn after the 4th click. This is the standard window to rez some econ assets such as Adonis Campaign or PAD Campaign , but these can also be rezzed between clicks. This gives the corp an opportunity to rob a credit from the runner before they can play a card, but at the cost of some hidden information. Interrupting the runner from playing Sure Gamble after they clicked for a 5th credit will be the standard example, but breaking up a Test Run install or other predicted action will also be possible. This will force the runner to slow down their tempo to hold an extra credit to anticipate when the taxman will hit them.
The 1c tax during a run can also make a difference. Saving an asset from being trashed before the runner accesses is helpful, but using the rez to block an NAPD Contract steal is a game-changer. Making Pop-up Window, a long-time nuisance into a 2c tax when rezzed for free while turning on a corp income source will make many a runner scowl in disapproval.
The obvious combo with this ID is Rebranding Team, which now makes any asset rez into a 1c tax on the runner. More targets to trigger the ability can push this ability's power into top-tier territory, and opens the potential (however unlikely) for a corp-headlock on an unfortunate runner. Some other combinations to consider are Reversed Accounts to keep the runner poor, Ad Blitz to recur your trashed/expired tax/econ elements (or potentially any asset when paired with Rebranding Team, it looks clear for now, but we may need a ruling here). Finally, I personally like Midway Station Grid in this ID with multi-subbed ICE to tax the runner a little more on every run, further pressuring their economy, and on occasion even shutting down a run.
In conclusion, I think this is a pretty strong ID, possibly good enough for some players to build it into tier 1 decks. I don't think it is strong for Fast Advance, it's ability doesn't do anything to accelerate cards through the corp's hand or advance cards any more efficiently. I think this ID will find itself a home in a heavily-taxing corp glacier. The asset-protection upgrade, Red Herrings works surprisingly well in a deck that focuses on depleting runner credits.