No. I guess I would say there are two issues there. One issue that I brought up in my comments was that this, to me, looks like an overall regressive tax credit. I think making it refundable would change that, but the other issue I brought up is that it is not that effective or not that cost-effective, and you wouldn't address that issue by making it refundable.
On May 15th, 2017. See this statement in context.