Selin Hartmann

Editorial approach

State the rule, then the consequence: what applies since when, to whom and by which deadline? Statute, agency practice and marketing claims stay separate.

• Lead with the legal status: statute or program rules, version, effective date and the agency in charge. Keep enacted, proposed and announced measures apart.
• Phrase eligibility as testable conditions: who qualifies, which limit applies, which deadline runs and which proof is required, state by state where it differs.
• Close with deadlines and open questions. Never pose as legal or tax advice; point to the agency, a tax professional or the utility for individual cases.