If you have enough income tax to be offset by the credit you will get the full amount, you don’t have to worry about a limited refundable portion. The refundable portion just comes in to play when you don’t have any tax liability, but still have the credit with no tax to offset. For those who are in that situation, this change may allow the more of the credit to be refunded than in years past as long as you have the earned income to qualify.



