encountered this while looking into the issue of whether the child tax 
credit is refundable:

http://www.cbpp.org/5-29-03tax.htm

If I am reading the analysis correctly, it seems that it is refundable to a 
point (contrary to what I thought earlier) except that my disaster losses 
disqualify me this year. Gives me a warm and fuzzy feeling all over. Not 
only was FEMA totally useless I get to have my hand slapped for being low- 
income this year too.

Dana

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