[Hyman Roth]

You’re confusing a deduction (which offsets taxes paid) with a credit, which you get even if no taxes are paid.

Credits are a dollar for dollar reduction in tax liability. But some credits are not refundable some are. Too voluminous to list here.

[pierrem15]

You're right-- a deduction is only a reduction in taxable income, not a dollar-for-dollar reduction in tax.

I also forgot all credits are not refundable.

Thanks