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.
American Opportunity Tax Credit. Update May 31, 2013 â This page has been updated to reflect the fact that the American Opportunity Tax Credit, which was to expire at the end of 2012, was extended through December 2017 by the American Taxpayer Relief Act of 2012.