MANUEL VELAZQUEZ-RODRIGUEZ and MIGUEL SANCHEZ-ACEVEDO are each charged in indictments with illegal re-entry to the United States, a violation of 8 U.S.C. Â§ 1326. The maximum penalty each could receive, depending on their prior criminal history, is two to 20 yearsâ imprisonment.
The income limit to receive the American Opportunity Tax Credit is  $180,000 when filing jointly or $90,000 if you are single, head of household, or a qualifying widower.
Congressional Research Service. Summary. The American Opportunity Tax Credit (AOTC)âoriginally enacted on a temporary basis by the. American Recovery and Reinvestment Act (ARRA; P.L. 111-5) and made permanent by the. Protecting Americans from Tax Hikes Act (PATH; Division Q of P.L. 114-113)âis a partially.