联邦税额减免优惠在最近几年中已被三次允许期满无效。
A federal tax credit for wind has been allowed to expire three times in recent years.
税额减免是在缴纳所得税时可以直接从应交税款中扣除的数额。
Tax credit in income taxes can be directly deducted from the payable tax amount.
参议院的计划内容包括给个人和企业减税，给大多数退休人员额外发放补助，对于大学学费提供税额减免，对于可再生能源降低税率。
The Senate plan would include tax cuts for individuals and businesses, bonus payments for most retirees, tax credits to help pay for college, and tax breaks to promote renewable energy.
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