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MA 3: Excluded income
or “Money you get from tax credits doesn't count as income for tax purposes”
You could also call this:

“Handling negative results when calculating tax credits”

If you try to calculate a tax credit or part of a tax credit using the rules in this part of the law, and you get a negative number as the result, you should treat that number as zero instead. This means you can’t have a negative tax credit. If your calculation shows you owe money instead of getting a credit, the law says to just set the credit amount to zero.

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Next up: MA 5: Advice from outside agencies

or “Commissioner can seek advice from other agencies about tax credits”
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Part M Tax credits paid in cash
General provisions

MA 4Calculation of amounts of credit producing negative amounts

  1. If a calculation under this Part produces a result that is negative for the amount of a tax credit or the amount of a component of a credit, the amount of the credit or component is zero.

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