The tax code is full of subsidies in the form of "credits". Some are non-refundable, so it only applies up to the amount of taxes you owe. But many are refundab

The tax code is full of subsidies in the form of "credits". Some are non-refundable, so it only applies up to the amount of taxes you owe. But many are refundable so it can send your tax bill into the negative. That is, a refund. It's a convoluted form of social welfare in all but name.