Objective/Subjective
Objective
Sample
A quick refresher: Congress temporarily expanded the child tax credit
for the 2021 tax year. It made the credit more generous, providing as much as $3,600 per child, up from $2,000. And because it wanted to get financial help to families quickly during the pandemic, it began paying half of the credit in advance, divided into monthly payments delivered from July through December.
Source
The Internal Revenue Service (IRS)