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.]

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词条贡献者

资深译员Ting，亚洲顶尖法学院国际贸易专业，擅长翻译各类与国际贸易委员会调查程序相关的法律文件。