Ability of Unauthorized Aliens to Claim Refundable Tax Credits

Author / Creator

Library of Congress. Congressional Research Service. American Law Division

Available as

Online

Summary

Explains refundable tax credits, and provides overview of unauthorized resident alien population. Analyzes Federal tax status of unauthorized aliens and their eligibility for refundable tax credits...

Explains refundable tax credits, and provides overview of unauthorized resident alien population. Analyzes Federal tax status of unauthorized aliens and their eligibility for refundable tax credits, including legal analysis of whether refundable tax credits are "Federal public benefits" under Section 401 of P.L. 104-193, the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. Summarizes selected policy options.

Show More