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CBO Releases New Report

January 24, 2013

Refundable Tax Credits

The number and cost of refundable tax credits have grown considerably since 1975. Federal costs (in 2013 dollars) peaked at $238 billion in 2008, but costs will fall to $149 billion in 2013 before reaching $213 billion in 2021.

The report was prepared by Janet Holtzblatt of CBO’s Tax Analysis Division and Grant Driessen, formerly of CBO.

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