I have mixed emotions with this one. I'm OK with both options.
What annoys me the most about stuff like this is that 40 to 45% of Americans pay no federal income tax, so how are they getting a dividend from something they never invested in?
That's why this should be offered as a deduction of income. The ones that aren't paying anything to start with are mostly stupid and won't really understand that they got nothing from it, they just know "dey wrote off muh income and I dint pay nuffin dis yeah!"
The last I heard, 44% of taxpayers carries the 100%. If you are on public assistance, you should not qualify.
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