Late August. Treasury and the IRS rewrote the rules on four refundable credits — earned income, child, adoption, and the American opportunity education credit — so that only U.S. citizens, U.S. nationals, and qualified aliens can take them. The estimate on the page is three billion dollars that will not leave the Treasury as a kickback to people who were never supposed to be on the ledger.
Refundable means the government writes a check even when you owe nothing. That is not a deduction. That is a transfer. For years the system treated an ITIN and a filed return as enough. The last crowd called it compassion. This one called it a bill the citizen was paying for a guest who broke the door. Brooke Rollins and Scott Bessent’s shops did not hold a seminar. They changed the eligibility line.
Three billion is not a rounding error. It is teachers, roads, and the border agents who have been running fifteen months of zero releases. A republic that pays people to stay illegally is a republic that subsidizes its own erasure. The new rule ends the subsidy. Lawsuits will come. They always do. The statute was always allowed to say citizen first. Someone finally wrote it down.
Keep the credits for the people who belong here. That is the whole argument. The golden age does not mail a refund to a status that was never legal. Three billion stays home. Write the rule. Defend it. Do not blink.
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