When I was running projections last year a lot of my little old ladies in nursing homes were losers.  The nursing homes are already bleeding them dry, not sure why Uncle Sam had to pile on top.

Most of the ones w/kids get subsidized by the increased CTC but I have a few clients in the "hole" between CTC and AOTC that are getting hit (just as they're trying to figure out how to pay for college this year).