Anchor: Nonrefundable tax incentives may not be particularly effective in encouraging saving by lower-income taxpayers, who already owe relatively little or no federal income taxes.
Entailed: Non-refundable tax incentives may not be effective in making people save money
Contradiction: Non-refundable tax incentives will not be effective in making people save money
Contradiction: The man is playing soccer.
Contradiction: A man does gymnastics.
Contradiction: The laws are not contained in the Code of Federal Regulations.
Contradiction: We could save some money to pay for our kids' education.