earned income credit

A refundable federal tax credit on the earned income of a low-income worker with dependent children.

• The credit is paid to the taxpayer even if it exceeds the total tax liability. [Cases: Internal Revenue 3532. C.J.S. Internal Revenue § 346.]

---

词条贡献者

译者晓晨，毕业于世界顶级翻译学院，擅长翻译各种与反垄断咨询与合规相关的法律文件。