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SB 13 - Current law authorizes a taxpayer to claim a tax credit equal to a percentage of the amount such taxpayer would receive under the federal Earned Income Tax Credit, with any amount of such tax credit that exceeds the taxpayer's tax liability being non-refundable. This act modifies such tax credit so that any amount of the tax credit that exceeds the taxpayer's tax liability shall be refundable. JOSH NORBERG
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