In 1960 only 15% of federal income tax returns had a zero tax liability, due mostly to low taxable income, a standard deduction, the personal exemption, the dependent exemption, and the Earned Income Tax Credit (a direct subsidy to people for being poor).

FORBES: Representation Without Taxation - So Where's the Outrage?

Take dependency exemptions, personal exemption, the earned income credit, the child credit and a few other things and roll them, on a revenue neutral basis, into one single freely transferable credit for each person.

FORBES: Same Sex Couples - Registered Domestic Partners - Community Property - What A Mucking Fess

This bill was intended to clarify that families of kidnapped children (but only those abducted by strangers) could continue to claim the dependency exemption, child tax credit and the earned income tax credit (EITC).

FORBES: Taxes From A To Z (2013): K Is For Kidnapped Children