Thank you.
On page 9 of the report and in the chart you presented in your paper today, you note that “these results assume that the taxpayers claiming the credit have enough tax liability to use all the credit in the current year.”
Can you expand on that a little? Does it mean that the tax credit would be more available for wealthier businesses and individuals, but potentially unavailable or not able to be used by, say, seniors at a lower income bracket?