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The Americans with Disabilities Act formally recognized substance abuse and dependence as a disability.
Child Tax Credit
A tax credit available to taxpayers for each qualifying child, reducing the taxpayer's tax liability on a dollar-for-dollar basis.
Qualifying Child
A dependent child who meets specific IRS criteria, enabling the taxpayer to claim certain tax benefits.
Dependent
An individual, such as a child or relative, whose support and financial care are provided by the taxpayer, and is eligible for certain tax benefits.
Lifetime Learning Credits
A tax credit available in the United States to offset higher education expenses, applicable to an unlimited number of tax years.
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