Residential energy credits benefit taxpayers with higher incomes more than others. In 2017, taxpayers with over $100,000 reported 47% of total AGI and claimed 54% of the credit amount, while those with under $25,000 reported 6% of AGI and claimed 1% of the credit.
Tax-return whistleblower in spotlight amid impeachment fight
Steven M. Rosenthal
A Citizen's Guide to Tax Policy
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