Taxpayers, including the self-employed, who were eligible for the credit but did not have an adjustment in their withholding could have the credit refunded at tax time.
In those cases, federal income tax for the year of death and possibly for earlier years can be forgiven (or refunded if already paid) for the portion of the tax attributable to the decedent.
Under this proposal, if payroll taxes were higher for such companies this year over last year, they would be refunded the difference through the corporate income tax.
While the White House wanted the money to be refunded directly, some congressional leaders preferred changing tax withholding tables to put more money in taxpayers' paychecks over time.
The restaurants and shops (everything from 7-Eleven to Cartier) are the financial engine of Changi and even locals are lured by a tax exemption extended into the public areas and a price guarantee that doubles the refunded difference of any lower price found in downtown Singapore, part of an effort to combat airport price gouging.