Θα έλεγα, βάσει των παρακάτω (χωρίς να είμαι καθόλου σίγουρη)

tax credit = πίστωση φόρου. Πρόκειται για το ποσό, με το οποίο μειώνεται (ολόκληρο ή ένα ποσοστό) του οφειλόμενου φόρου λόγω προκαταβολής ή ακυρωτικής ή άλλης σχετικής διαδικασίας.

earned income = δεδουλευμένο εισόδημα. Πρόκειται για το εισόδημα που προέρχεται από την παροχή υπηρεσιών σε μια χρονική περίοδο ή από την ενεργό συμμετοχή σε μια επιχείρηση.

Δες και εδώ www.alkistis-equal.gr/inst/alkistis/gallery/Meletes-vivliot...

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Note added at 47 mins (2007-06-11 10:35:23 GMT)
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Είδος έκπτωσης ή/και επιστροφής φόρου είναι και αυτό σύμφωνα με τα παρακάτω:

What Is the EIC?
The EIC is a credit for certain workers. It reduces the tax you owe. It may give you a refund even if you do not owe any tax.

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Note added at 53 mins (2007-06-11 10:41:22 GMT)
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Ίσως και "προκαταβολική είσπραξη επιστροφής φόρου από εισοδήματα από εργασία, βλέποντας αυτό:

ADVANCE EARNED INCOME CREDIT

Earned Income Credit (EIC) is a tax credit for certain employees who have a qualifying child living with them and expect to earn less than $32,001 (or $34,001 if married filing jointly) in 2006. These employees may choose to receive up to $1,648.00 of the basic credit in advance with their regular paychecks instead of waiting until they file their 2006 Federal income tax return. However, the amount received in advance is limited to the basic earned income credit amount for families with one qualifying child. Employees who are eligible for the larger credit have to wait until they file their tax returns to get the benefit of those extra credit amounts.

To make the Advance Earned Income Credit (EIC) program more accessible to New York City employees, the City's Payroll Management System can be used to automatically provide EIC payments with an employee's bi-weekly paycheck. An employee may be able to claim the Advance Earned Income Credit for 2006 if he/she works and meets all of the following requirements:

employee expects that 2006 earned income and adjusted gross income will be less than $34,001.00 (including spouse's income if employee expects to file a joint return);
employee has a qualifying child living with him/her;
employee expects to be able to claim the EIC for 2006;
If you think you qualify and wish to claim the Advance EIC for 2006, you may obtain the IRS form W-5 from the Office of Human Resources in Room A-201. Carefully read the instructions for the IRS form W-5, complete the form and submit it to the Office of Human Resources for implementation on the payroll system. Note that the W-5 certificate is effective for the current calendar year only. A new W-5 form must be submitted each calendar year in order to continue to participate in the Advance EIC program.

If your situation changes after you give Form W-5 to your employer, it will probably be necessary for you to file a new W-5. You should file a new W-5 if you no longer have a qualifying child, you no longer expect to be able to claim EIC this year, you no longer want advance payments, or your spouse files a W-5 with his or her employer.



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Note added at 5 hrs (2007-06-11 15:23:53 GMT)
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Και διαβάζοντας προσεκτικότερα αυτό:

"These employees may choose to receive up to $1,648.00 of the basic credit in advance with their regular paychecks instead of waiting until they file their 2006 Federal income tax return."

θα έλεγα "προκαταβολή επιστροφής φόρου με την μισθοδοσία". Τουλάχιστον έτσι το καταλαβαίνω εγώ.