American Opportunity Tax Credit (with modifications over time)

Target entity: American Opportunity Tax Credit (with modifications over time)
Context triple: [American Taxpayer Relief Act of 2012, makesPermanent, American Opportunity Tax Credit (with modifications over time)]

• A. Additional Child Tax Credit
  The Additional Child Tax Credit is a refundable U.S. federal income tax credit that allows eligible low- and moderate-income families to receive a refund based on the Child Tax Credit even if they owe little or no income tax.
• B. Oregon 529 college savings programs
  Oregon 529 college savings programs are state-sponsored, tax-advantaged investment plans that help families save and grow funds for future higher education expenses.
• C. Earned Income Tax Credit
  The Earned Income Tax Credit is a refundable federal tax credit in the United States that supplements the wages of low- to moderate-income workers, particularly those with children, to reduce poverty and encourage employment.
• D. Missouri 529 education savings programs
  Missouri 529 education savings programs are state-sponsored, tax-advantaged investment plans that help families save and pay for future education expenses for beneficiaries.
• E. Student Aid and Fiscal Responsibility Act
  The Student Aid and Fiscal Responsibility Act was a U.S. legislative proposal aimed at overhauling federal student loan programs by expanding direct lending, increasing funding for Pell Grants, and redirecting savings toward education and deficit reduction.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: American Opportunity Tax Credit (with modifications over time)
Target entity description: The American Opportunity Tax Credit is a partially refundable federal income tax credit that helps offset qualified higher education expenses for eligible students during their first four years of postsecondary study.

• A. Additional Child Tax Credit
  The Additional Child Tax Credit is a refundable U.S. federal income tax credit that allows eligible low- and moderate-income families to receive a refund based on the Child Tax Credit even if they owe little or no income tax.
• B. Oregon 529 college savings programs
  Oregon 529 college savings programs are state-sponsored, tax-advantaged investment plans that help families save and grow funds for future higher education expenses.
• C. Earned Income Tax Credit
  The Earned Income Tax Credit is a refundable federal tax credit in the United States that supplements the wages of low- to moderate-income workers, particularly those with children, to reduce poverty and encourage employment.
• D. Missouri 529 education savings programs
  Missouri 529 education savings programs are state-sponsored, tax-advantaged investment plans that help families save and pay for future education expenses for beneficiaries.
• E. Student Aid and Fiscal Responsibility Act
  The Student Aid and Fiscal Responsibility Act was a U.S. legislative proposal aimed at overhauling federal student loan programs by expanding direct lending, increasing funding for Pell Grants, and redirecting savings toward education and deficit reduction.
• F. None of above. chosen