<prompt> Translate the following text to SwahiliNonrefundable tax incentives may not be particularly effective in encouraging saving by lower-income taxpayers, who already owe relatively little or no federal income taxes.  <response>: Msaada wa kodi usioweza kurudishwa huenda usiwe na ufanisi wa kuhimiza akiba ya walipa kodi wenye mapato ya chini, ambao tayari wanadaiwa kodi ndogo ya mapato ya shirikisho au hawana. 