the course is (federal income tax) and the discussion topic about (( Tax credits)) * I put my friend's discussion in the instruction and I need someone to write an a respond ((few words)) about my friend discussion. (( due in one hour ))

my friend's discussion ; Tax credits enable certain individuals to experience relief from taxation which can be in the form of complete subtraction of tax, being given a significant reduction or getting taxed on some parts and not others. One example of the tax credit is Adoption Tax Credit which is a non-refundable tax credit. A Non-refundable tax credit means that the all the tax that the individual owes is deducted but any unutilized tax credit will expire. This is very different from its counterpart the refundable tax credits that can cover the tax owed and reduce taxable income beyond the zero margin and can be given back as tax refunds (Book, 2018). References Book, L. (2018). Meeting Taxpayers Where They Live: Improving US Refundable Credits While Reflecting the Lives of the Working Poor. Journal of Tax Administration, Forthcoming. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3056474