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[2] This assumes inflation would rise at an average rate of 2.2 percent, as projected by CBO. [3] At lower income levels, either the couple would have no income tax liability for the saver’s credit to offset, or the saver’s credit that the couple could claim would reduce, dollar for milf pussy pics dollar, the child tax credit the couple could claim. (An estimated 20 percent of tax filers who claim the saver’s credit do not actually benefit from it, because each dollar of their saver’s credit results in a milf pussy pics dollar loss in their child credit. See Esther Duflo, milf pussy pics William Gale, Jeffrey Liebman, Peter Orszag, and Emmanuel Saez, “Savings Incentives for Low- and Middle-Income Families: Evidence from a Field Experiment with H&R Block,” Retirement Security Project 2005-5, page 22.) If the couple in this example also qualified for other tax credits, such as the dependent care tax credit or education credits, the income level below which the saver’s credit would be of no value to the couple in 2005 would be higher than $23,700.
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