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The proposed regulation closes it with a straightforward requirement: the taxpayer must declare under penalty of perjury that they are eligible. They must be a citizen, national, or qualified alien on the date they file. For joint returns, only one spouse must meet that standard.
This is what “America First” actually looks like in practice — not a slogan, but a Treasury regulation published in the Federal Register and enforced by the IRS. The credits were designed for American families. Starting now, that’s who gets them.
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