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Keywords: substantial presence test
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Journal Articles
Breaking Barriers to Healthcare Access: Unlocking Premium Tax Credits for International Students and Noncitizens in the U.S.
Available to Purchase
The ATA Journal of Legal Tax Research (2025) 23 (1): 53–62.
Published: 01 May 2025
... criteria, the interplay between the “lawfully present” requirement and the Substantial Presence Test (SPT), and specific barriers such as the marriage penalty. Section IV presents targeted policy recommendations to simplify the PTC claiming process and improve healthcare affordability for international...
