Not exactly true as you describe it. Under the current system, it doesn’t matter how much tax you paid or didn’t pay that determines whether you get the full credit. It’s solely dependent on your total tax liability, that is, how much you owe based on your taxable income. You might have had, say, $8000 withheld from your paycheck during the year, but if it turns out at tax time that your tax liability (what you owe) is only $6000, you’d still only be eligible for a $6000 credit. In this scenario, you’d get a refund of $8000 — the $2000 you overpaid through withholding plus the $6000 tax credit paid against your tax liability.You will get the full credit under the "old" rules through January 1, 2023 provided you pay, through withholding, estimated taxes, etc, at least $7500 in taxes.