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From:
Congressional Budget Office
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Refundable Tax Credits | Congressional Budget Office
https://www.cbo.gov/publication/43767
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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.
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