<prompt> Translate the following text to EnglishKwa wale ambao hawakuwa na deni la kodi ya mapato ya shirikisho, mechi ya serikali ilikuwa katika fomu ya mkopo wa kodi kwa mwajiri au taasisi ya kifedha inayoshikilia akaunti ya mlipa kodi.  <response>: For individuals who did not owe federal income taxes, the government match was to be in the form of a tax credit to the employer or financial institution holding the taxpayers account. 