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Refundable tax credit

A type of tax credit that can result in a taxpayer receiving a refund even if they don't owe any taxes. If the credit amount is more than the taxes owed, the difference is paid out to the taxpayer.

Qualified access technology

Hardware, software, or other computer-based tools specifically designed to help blind individuals convert or adapt visual information into formats they can use, such as audio, braille, or large print.

Qualified blind individual

An individual who meets the legal definition of blindness, typically meaning very limited vision even with corrective lenses (20/200 or less in the better eye) or a very narrow field of vision.

Taxable year

The annual accounting period for which income tax is calculated and paid. For most individual taxpayers, this is the calendar year (January 1 to December 31).

Internal Revenue Code of 1986

The official body of tax law in the United States, which outlines all rules and regulations for federal taxes.

Subpart C

A specific section within the Internal Revenue Code that groups together certain refundable tax credits.