Americans who pay no federal income tax because they are at an income level that is below the tax line (after deductions and credits).
Who are these lucky ducky? They are the beneficiaries of tax policies that have expanded the personal exemption and standard deduction and targeted certain voter groups by introducing a welter of tax credits for things like child care and education. When these escape hatches are figured against income, the result is either a zero liability or a liability that represents a tiny percentage of income. - Wall Street Journal