Number: RL34341
Title: Tax Rebate Refundability: Effects and Issues
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: This report discusses the income levels at which tax rebates would not be available in the absence of refundability, the magnitude and types of taxpayers likely affected, and the issues surrounding the existence and scope of refundability provisions.
Pages: 9
Date: February 15, 2008