From nathan.newman at yale.edu Tue Jan 18 17:54:31 2000
the tax credit is refundable and is available to everyone
whether they pay taxes or not.
Ah, but only if you file. There are limits below which you don't even have to file. In order to get your credit, you have to get the IRS to spend a bunch of money to process your paperwork. What a waste!
/jordan