### Question
How does Refundable Credits define earned income?


### Answer
Under *26 U.S.C. § 36A*, **earned income** is defined as:

> given such term by section 32(c)(2), except that such term shall not include net earnings from self-employment which are not taken into account in computing taxable income. 

#### Citation:
  - *26 U.S.C. § 36A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

