Rubio a 'no' on GOP tax bill unless tax credit for working poor is expanded

[Igel]

24. There are two kinds of tax credit.

One is refundable; one isn't.

Much of the child tax credit in the current proposals are refundable. If you get $1k in tax credit and owe $500 in taxes, you suddenly get a $500 refund even if you have paid $0 taxes already.

Part of the tax credit isn't refundable. But he wants the tax credit refundable "against payroll taxes." Because even poor people pay FICA and Medicaid-related taxes. This would at least partially refund money that they paid for those purposes.

In other words, it would give poor people who pay low taxes refunds instead of just zeroing out their tax bill, and would increase their refunds by some amount that they paid for payroll tax.