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Aren't refundable tax credits for situations in which an individual might NOT have a tax liability? For example, if one makes under $38,000, as you say, they would not be liable for federal income tax. In this situation, then, the "refundable" tax credit as the Republicans propose would be administered to our hypothetical individual without respect to their income. Would he not simply get a check for $2,300 (as an individual)?

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