Ron Wyden: “As builders of America's clean energy projects and infrastructure, ABC members appreciate your leadership in support of…”

This interpretation is wildly inconsistent with the longstanding treatment of other provisions that use identical or near-identical language.

The proposed rule is clear regulatory overreach that would have disastrous impacts for lawfully present immigrants and their families who are legally eligible for refundable tax credits.

Community health workers are the backbone of rural and underserved communities.

This throws doubt upon Treasury’s interpretation of many provisions of the Code, creates a great deal of uncertainty in the administration of our tax laws, and could balloon the deficit.