Ability of Unauthorized Aliens to Claim Refundable Tax Credits.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

Noncitizens.

Tax incentives.

Physical Description:

1 online resource (1 online resource (33 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2012.

System Details:

text file

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, 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.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Ability of Unauthorized Aliens to Claim Refundable Tax Credits

Access Restriction:

Restricted for use by site license.