changes to Social Security or Medicare, which prompted criticism that the study was overly speculative. The report also counted "the cost of benefits paid to the children of those living in the U.S. illegally, even though many of those children by law are citizens." The methodology and conclusions of the 2013 Heritage Foundation study were sharply criticized as flawed by, among others, Alex Nowrasteh of the Cato Institute, Doug Holtz-Eakin of the American Action Forum, and Tim Kane at the Hudson Institute. Nowrasteh wrote that the Heritage report's refusal to account for GDP growth and increased economic productivity from immigration led to "a massive underestimation of the economic benefits of immigration and diminishing estimated tax revenue." Republican Senator Marco Rubio of Florida also criticized the report. Income Taxes and Eligibility for Tax Credits Income taxes and eligibility for tax credits are determined based on people’s status of lawful permanent residency. Or else, it is based on the fact, how long anyone has been staying in the United States, despite them being here legally or not. The Congressional Budget Office does not have the estimation of the amount of federal taxes paid by the undocumented people in the country. Eligibility for Other Benefits Those people who have the permanent legal status are eligible for most of the government benefits such as Social Security, Medicare, Refundable tax Credits, Unemployment Insurance, and Pell Grants and Student Loans. The undocumented people staying in US, however, are not eligible for these federal programs except for the Child Nutrition Programs. Although few exceptions may apply regarding the Medicare, Social Security, Child Health Insurance Program and Refundable Tax Credits. Karoly and Perez-Arce (2016) did the case study on college tuition and came to the finding of a policy-relevant results. The policy to provide in-state tuition benefits to the undocumented immigrants resulted with direct and secondary economic and fiscal effects. This policy provided incentives to the people born outside of the United States to come to the country to take the advantage of the benefit. This direct cost, in a long run creates more high-skilled workers, who would raise wages, in no time, and tax revenues, improving the overall fiscal picture. See also E-Verify Proposition 187 Gallegly amendment DREAM Act Plyler v. Doe Mexica Movement Economic results of migration Immigration and crime References Economy of the United States Demographic economics Illegal immigration to the United States Informal economy