Taxpayers in 2012 can claim the adoption credit but it is not refundable.

FORBES: 11 Changes You Must Know Before Filing Your Tax Return for 2012

Since the federal child-care tax credit is not refundable, it does little for those who do not earn enough to pay federal income tax.

ECONOMIST: Out of sight, out of mind

Similarly, most corporate sponsorship packages and hospitality suites are secured long before now and are generally not refundable or conditional upon certain athletes appearing in the event.

FORBES: Tiger's Absence Should Have Little Financial Impact On U.S. Open

Many tax expenditures, mostly those that take the form of refundable credits, not only cost millions of dollars in terms of a reduction in tax liability, but also generate millions of dollars of tax fraud.

FORBES: Guest Post: Don't Raise the Bridge, Lower the River

Olympia Snowe, R-Maine, signed a letter saying they would not support a bill that does not include at least a partially refundable child tax credit -- something conservatives, including Thomas, opposed.

CNN: Bush praises Congress for passing tax cut

Top Democrats in Congress are also keen on a tax rebate, but they want to make sure it helps poorer consumers, perhaps by making it refundable for those who do not pay income tax.

ECONOMIST: The economy

Those non-refundable airline tickets you bought and then could not use might not be a total loss after all.

BBC: In brief: A budget airline for US skies

Another sticking point was the issue of a refundable child tax credit, which the Senate passed but the House did not.

CNN: Bush praises Congress for passing tax cut

Offering thousands of great deals on hotels, Express Deals allows users to view price, amenities, star level of the hotel, locality and user ratings, but not the name of the hotel, which is only revealed post a non-refundable payment by the customer.

FORBES: Priceline Targets Mobile Travel Space With Express Deals