Assertion: taxpayer | /r/CapableOf | claim either a $13,360 credit
Facets:
value: against tax
type: TRANSITIVE-OBJECT
Source sentences:
text: Taxpayers who have incurred qualified adoption expenses in 2011 may claim either a $13,360 credit against tax owed or a $13,360 income exclusion if the taxpayer has received payments or reimbursements from his or her employer for adoption expenses.