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Refundable tax credit

A type of tax credit that can reduce a person's tax bill to below zero, meaning the government will send them a check for the difference if the credit amount is more than the taxes they owe.

Qualified access technology

Hardware, software, or other information technology specifically designed to change visual information into forms or formats that blind individuals can use.

Qualified blind individual

An individual who meets the legal definition of blindness, typically meaning their vision is very limited even with corrective lenses.

Taxable year

The period for which taxes are calculated, usually a calendar year (January 1 to December 31) for individuals.

Dependent

A person who relies on another for financial support and can be claimed on the other person's tax return, often a child or another relative.

Internal Revenue Code of 1986

The main body of federal tax law in the United States.

Sunset provision

A clause in a law that specifies an automatic end date for the law or a specific part of it, unless further legislative action is taken.