tax refundable

tax refundable　可返还的税款　

A refundable tax credit is a tax credit that is treated as a payment and thus can be refunded to the taxpayer by the Internal Revenue Service.Refundable credits can be used strategically to help offset certain types of taxes that normally cannot be reduced，and they can produce a federal tax refund that is larger than the amount of money a person actually paid in during the year.