Take up of the Credit for the Elderly and Disabled has declined since neither the credit amount nor the income limits have been adjusted for inflation in 35 years. It was claimed by 1 million taxpayers in 1976, 60,000 in 2016, and fewer claimants are expected in coming years.
The Losers And Winners Of The Trump Administration's Big Tax Cut
Mark J. Mazur
A Citizen's Guide to Tax Policy
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