> Say your credit covers the first $100,000 of income. Congress still has an incentive to shift money away from people making less from that amount, since it wo

> Say your credit covers the first $100,000 of income. Congress still has an incentive to shift money away from people making less from that amount, since it won’t add tax revenue unless it pushes them over the threshold. The proposal is for a fully refundable tax credit. If you make a sufficiently small amount of money the government pays you.