Status of the Refundable Portion of Certain Tax Credits as Federal Public Benefits

The refundable portions of refundable tax credits, as a class, are benefits to taxpayers within the meaning of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, as codified in relevant part at 8 U.S.C. § 1611.

The refundable portions of the Earned Income Tax Credit, the Additional Child Tax Credit, the American Opportunity Tax Credit, the Premium Tax Credit, and the Saver’s Match Credit are “Federal public benefits” under 8 U.S.C. § 1611(c) and hence are not available to non-qualified aliens under 8 U.S.C. § 1611(a).