Examlex
A constitution is a primary source of law.
American Opportunity Tax Credit
An allowance for authorized costs of education paid on behalf of a qualifying individual in the first four years of college or university.
Credit Phase-Out
A gradual reduction in the amount of a tax credit as a taxpayer's income surpasses certain threshold levels, until the credit is reduced to zero.
AGI
Adjusted Gross Income (AGI) is an individual's total gross income minus specific deductions, used in calculating taxable income.
Adoption Credit
A tax credit that offsets qualified adoption expenses, making adoption financially more accessible for families.
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