Legal Authority for Aliens to Claim Refundable Tax Credits : In Brief

Author / Creator

Library of Congress. Congressional Research Service. American Law Division

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Online

Summary

Lists current and recently expired refundable tax credits, which reduce taxpayer tax liability. Examines whether aliens who enter or remain in the U.S. in violation of Federal immigration law are p...

Lists current and recently expired refundable tax credits, which reduce taxpayer tax liability. Examines whether aliens who enter or remain in the U.S. in violation of Federal immigration law are permitted under the Internal Revenue Code to claim refundable tax credits. Examines whether any refundable tax credits are subject to Section 401 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, which generally bars unlawfully present aliens from receiving any "Federal public benefit."

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