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(Click for frequent words.) 61 Credits 50 Scriptwriter Burt Prelutsky 48 great aunt Etonia 48 incentives 47 Tax Credit 46 hydrogen peroxide catalysts 46 Tax Credits 46 Extends 45 included Sleepers Deuces 45 credit 44 offsets 44 rebates 44 Snatch Gone 44 Production Tax Credits 44 pesticide recertification 43 Earned Income Credit 42 Endow Iowa 42 Saver Credit 42 include Salon.com Wired 42 unemotional demeanor 42 PROMISE scholarships 42 Brownfield Redevelopment Program 42 Regis Groff 41 deductions 41 Credit VEETC 41 refundable 41 rebate 40 Renewable Energy Credits 40 Tax 40 phenomenon AMERICAN IDOL 40 Tax Incentive 40 breaks 40 carbon credits 39 LIHTCs 39 vitamins minerals dietary fiber 39 presentence conduct 39 Renewable Energy Certificates SRECs 39 Hathaway Scholarship 39 AOTC 39 refundability 39 Producer Offset 38 Section #/#K 38 subsidies 38 forgivable loans 38 Extending 38 homestead deduction 38 brownfield designation 38 advanceable 38 Coverdell accounts 38 Increasing 38 Golden Globe nom 38 Earned Income 38 Providing 38 LiveSmart BC 38 carrybacks 37 screenwriting credits 37 Incentives 37 brownfield redevelopment 37 Recovery Rebate Credit 37 AMA PRA 37 Historic Tax Credits 37 FirstHome 37 credited 37 exemptions 37 glocal approach 37 crediting 37 deduction 37 abatements 37 credits SRECs 37 Incentive Program 37 Tax Incentives 37 homestead farmstead 37 directorial credits 36 cellulosic biofuel 36 refundable Earned Income Tax 36 homestead exclusion 36 DFFF 36 Rebates 36 worker retraining 36 Pine Tree Zones 36 FHA insured mortgage 36 productions 36 graduate assistantships 36 Certified Emission Reductions 36 farmstead exclusion 36 AMT disallows certain 36 Tuition Rewards ™ 36 forgivable loan 36 Promise Scholarships 36 ethanol blenders 36 refunds 36 Badgercare 36 sheltered annuity 36 CREBs 36 SRECs 35 Defiant Ones remained 35 Debits 35 deductability 35 HOPE Scholarships 35 Refundable 35 undeserved homebuyer 35 Patrocinio gold 35 Parent PLUS 35 generous Earned Income 35 Neighborhood Assistance Program 35 Southwest Rapid Rewards 35 NJ SAVER 35 PROMISE Scholarship 35 tax abatements 35 ecoEnergy Retrofit 35 Cusack Sixteen Candles 35 Work Pay 35 EITC refunds 35 Contiguous counties 35 tradable emission 35 WindStream 35 Solar Gard window 35 Earned Income Tax Credits 35 rapper will.i.am 35 Renewable Obligation Certificates ROCs 35 Recidivism Risk Reduction 35 WOTC 35 ecoENERGY Retrofit Homes 35 www.federalhousingtaxcredit.com 35 Lifelong Learning Accounts 34 Thalberg Award 34 SCHIP eligibility 34 programs 34 LI HEAP 34 PELL grants 34 Apprenticeship Incentive Grant 34 PLUS Loans 34 Pell Grant 34 Kickbucks 34 VEETC 34 QTDP grants 34 SRCC certification 34 EECBG funding 34 nonhomestead 34 ecoENERGY Retrofit 34 BETC 34 Dependent Care Tax 34 ecoEnergy 34 Efficiency NB 34 non itemizers 34 Rick Binetti spokesman 34 carryback provision 34 efficient clothes washers 34 Downpayment 34 Renewable Energy Tax Credits 34 Rollover IRAs 34 derisive nicknames 34 Child Tax Credits 34 Pell grants 34 carryback 34 Reese Witherspoon Danny DeVito 34 itemized deductions 34 Gil Netter 34 Units CEUs 34 Incentives Program 34 unsubsidized Stafford 34 www.ase.org taxcredits 34 Dependent Care 34 Education Loan FFEL 34 EITC 34 Certified Emissions Reduction 34 nondeductible IRA 34 weatherization 34 Market Tax Credits 34 tax withholdings 34 efficiency retrofits 33 Pell Grant scholarships 33 Registered Broker Dealers 33 postretirement benefit OPEB 33 grants 33 Traditional IRAs 33 Certified Emission Reduction CER 33 teaching assistantships 33 Golden Globe nomination 33 ORG domain names 33 Haydn Gwynne 33 MGIB 33 spousal IRA 33 incentive 33 pell grants 33 bursary schemes 33 diabolically funny 33 biorenewable resources 33 Twilight Zone Gunsmoke 33 reenlistment bonuses 33 Biomass Crop Assistance Program 33 Abatements 33 incen tives 33 attributes 33 RESP contributions 33 unsubsidized Stafford loans 33 TEXAS Grants 33 Solar Renewable Energy 33 Semanick 33 unreimbursed expenses 33 benefits 33 Tax abatements 33 RINs 33 Units CEU 33 Windsource 33 EITC Assistant 33 Volumetric Ethanol Excise Tax 33 scenes gag reel 33 BETR 33 GO Zone 33 Oscars Philip Seymour 33 LEED accreditation 33 PROMISE scholarship 33 Renewable Energy Credits RECs 33 recordation taxes 33 Subsidized Stafford loans 33 CLEP exam 33 QZABs 33 allowable deductions 32 Concessional loans 32 Renewable Identification Number 32 AEUs 32 Wine Equalisation Tax 32 Charitable Rollover 32 script rewrites 32 Certificates SRECs 32 Coverdell Education Savings Account 32 itemizers 32 Anthony Franciosa 32 royalities 32 THDA 32 Employment Incentive Program 32 Southwest Airlines Rapid Rewards 32 Clunkers rebate 32 carryforward 32 allowances 32 Deductions 32 bioheat 32 Camry Highlander 32 OHLAP 32 Steinfeld Jacki Weaver 32 Referral Bonus 32 MinnesotaCare enrollees 32 meatiest roles 32 First Time Homebuyer 32 nondeductible IRAs 32 VEGI 32 KOZs 32 Passed bill 32 Intermediary Relending Program 32 Incentive Grant 32 escalator clauses 32 RSP contribution 32 Bidding increments 32 Apprenticeship Completion Grant 32 waivers exempting 32 Certified Emission Reduction 32 Jeff Schnepper MSN 32 Loan Forgiveness Program 32 ThankYou Points 32 miscellaneous deductions 32 STAR rebate checks 32 Wajciechowski 32 federally subsidized 32 nickname Unconditional Surrender 32 Exceptional Performer 32 unsubsidized Stafford loan 32 nonsubsidized 32 Specialty Crop Block 32 Bud Yorkin 32 Best Sound Mixing 32 clunkers 32 iffier proposition 32 Redrow easi buy 32 GARVEE bonds 32 Dependent Care Credit 32 joint filers 32 Equity indexed annuities 32 prestigious Guggenheim Fellowship 32 weatherize modest 32 SGIG 32 roles 32 nicknames Spamford 32 Coverdell Education Savings Accounts 32 womanizing bachelor 32 qualifies 32 Carbon Credits 32 brownfields cleanup 32 elective deferrals 31 - -TINDALL 31 nontaxable combat 31 UEZs 31 Income Stabilization CAIS 31 Increase 31 brownfield cleanup 31 SONYMA 31 RGGI allowances 31 Coverdell ESA 31 rollover IRAs 31 sloppy bookkeeping 31 propane furnaces 31 QComp 31 Chevy Equinox SUV 31 QTDP 31 Widely credited 31 Manufacturing Tax Credits 31 Tax Rebate 31 payroll withholdings 31 Apprentice Kickstart 31 itemizes deductions 31 tuition reimbursement 31 Rural Opportunity Zones 31 Kiddie Tax 31 receivables securitization 31 Obama Refi Programs 31 Rent Rebate Program 31 Retrofit Program 31 biodiesel blenders 31 FFEL loans 31 credits CERs 31 tax credits LIHTCs 31 itemize deductions 31 EPACT 31 QTDP Program 31 Alternative Motor Vehicle 31 1/gallon 31 epithet Wino 31 EcoBroker designation 31 LIHTC 31 Homestead Exclusion 31 Raise 31 Alternate Rates 31 Fafsa 31 Economic Stimulus Act 31 IBI therapy 31 IDAs 31 cellulosic biofuel producer 31 Homebuyer Tax Credit 31 Pell Grants 31 exemption 31 WingNut Films 31 Tony Drama Desk 31 assessable income 31 pseudonym Bernard Shakey 31 Marylyn Kish turns 31 Homeowners Assistance Program 31 Georgia HOPE Scholarship 31 NYS CDBG 31 NOL carryback 31 kudos 31 Rental Assistance Program 31 Mildred Natwick 31 Starring Helen Mirren 31 AARP Medigap 31 stipends 31 finalists Syesha Mercado 31 Mike Frankovich 31 Kurzarbeit 31 Empire Zones 31 re enlistment bonuses 31 borrower repays 31 MassHealth Medicaid 31 Noncurrent deferred income 31 Keystone Opportunity Zones 31 nonrecourse loans 31 Tuition Assistance Program 31 Bill Condon Dreamgirls 31 deleted scenes outtakes 31 nickname robo signers 31 estimable talents 31 nonconventional fuels 31 stipend 31 fossile 31 k rollovers 31 tax credits ITCs 31 SAYE schemes 31 Unsubsidized 31 HTRG 31 sleepwear infants 31 buydown 31 Conservation Block Grants 31 childless adults 31 Stacey Sher 31 Crediting 31 PIPP Plus 31 Certified Emissions Reductions 31 unreimbursed medical 31 Free Savings Accounts 31 feebates 30 brownfield revitalization 30 Changchun Shenzhen 30 Incentive Grants 30 Alan Rickman Robbie Coltrane 30 Emmy statuettes 30 Scheme EIS 30 rescinding unspent 30 HCTC 30 Nicholas Paleologos 30 Good Neighbor Next Door 30 Spy Kids trilogy 30 John Ratzenberger Cheers 30 NJRCEV 30 UDAG 30 nonworking spouse 30 Taxes receivable 30 Jacques Tati screenplay 30 EGTRRA 30 Voluntary Contribution 30 NMTCs 30 Oscar nomination 30 Compromise OIC 30 indexation allowance 30 #k #b 30 Credit HRTC 30 IRS Withholding Calculator 30 geothermal biomass 30 Linked Deposit 30 eligibility 30 TIPRA 30 Vehicle Rebate 30 liens 30 hardship deferment 30 homestead farmstead exclusion 30 Temporary expensing 30 Savings Grant CESG 30 HEMAP 30 prebates 30 cosigners 30 deductible IRAs 30 mortgage refinancings 30 Facade Improvement Program 30 SEOG 30 Sec #C 30 Meritorious Achievement Award 30 weatherize homes 30 Taxes PILT 30 deductible coinsurance 30 AgriInvest 30 Pell grant 30 bio diesel fuels 30 Time Homebuyers 30 ARRA 30 certified emission reductions 30 Illusionist Sylvain Chomet 30 paychecks 30 QSCBs 30 Cellulosic Ethanol Production 30 tax deductibility 30 lure moviemakers 30 composer Maury Yeston 30 Soybean checkoff 30 Caroline Chikezie 30 rewards 30 food stamps 30 Form #EZ T 30 CERs 30 unredeemed coupons 30 BusinessWise briefs 30 SSBCI 30 TOROS securities 30 Rehabilitation Tax Credits 30 amortizable 30 Opportunity Tax Credits 30 episodics 30 Opportunity Grants 30 Borrowing Fees 30 accounts FSAs 30 STEAP grants 30 FAFSAs 30 HealthWave 30 Pell Grant eligibility 30 Liev Schrieber 30 charitable deductions 30 MassHealth Basic 30 carbon emission allowances 30 Carbon Offsets 30 Kudisch 30 Janis Paige 30 visit Sears.com energystar 30 JOBZ 30 FEE HELP 30 manure digesters 30 taxable income 30 EcoLogo M 30 werewolf Lucian 30 Drama Desk nominations 30 Coastal Disturbances 30 withholding calculator 30 levelized billing 30 Empowerment Zone 30 IC DISC 30 Solar Flagships Program 30 compensates 30 proudest accomplishments 30 Josann McGibbon 30 Cats Les Miserables 30 Screenwriting Award 30 OPEB expense 30 Alec Sokolow 30 Microloans 30 Jobs Creation 30 nonspousal 30 ductless heat pumps 30 NJBEST 30 nickname Rahmbo 30 carbon offsets 30 Gold Performance Acknowledgments 30 Coverdell ESAs 30 CalWORKS welfare 30 Itemized deductions 30 FHOG 30 Vans Stevenson 30 Hartz IV welfare 30 withholdable payments 30 RRSP contribution room 30 HOPE VI grants 30 Steve Chasman 30 tax increment financing 30 qualify 30 dreaded Alternative Minimum 30 RRSP withdrawals 30 filers earning 30 deferred annuity 30 Tax Identification Numbers 30 refund 30 CDBG allocations 30 Renewable Energy Certificates RECs 30 undeducted contributions 30 phaseouts 30 disincentives 30 UGMA UTMA 30 defrays 30 Rapid Rewards credits 30 Oscar nom 30 depreciable property 30 RESPs 29 FHA insured mortgages 29 Accommodation Supplement 29 FICA withholding 29 square jawed squinty eyed 29 Moonchildren 29 EMDG 29 FICOs 29 Bright Ideas grants 29 Conaco 29 FDLP 29 Usage Reduction 29 Homestead Rebate 29 Married Filing Jointly 29 VPFs 29 Naomi Watts Nicole Kidman 29 windmills rum 29 multiplatinum hitmaker 29 LERTA 29 nonspeaking 29 tax abatement 29 conservation easements 29 Mark Wahlberg Charlize Theron 29 REIT Exemption 29 methane nitrous oxide 29 Renewable Obligation 29 stagework 29 Extend 29 Massachusetts JEHT 29 PRSI ceiling 29 ITINs 29 #/#-percent 29 dishwashers clothes washers 29 unfairly punishes 29 Carbon offsets 29 AGIs 29 undelivered checks 29 Tax Credit LIHTC 29 Reserve Enhancement 29 Mace Neufeld 29 Grad PLUS 29 SIFTs 29 Guaranteed Loan 29 lowincome 29 System EFTPS 29 NRCS Environmental Quality 29 Renewable Energy Bonds CREBs 29 Neighborhood Stabilization Funds 29 TNInvestco 29 enery 29 Therapeutic Discovery Project 29 Homebuyer Credit 29 GeoExplorer ® 29 Restore Employment HIRE 29 Cheneys owed 29 downpayment assistance 29 HOPE Scholarship 29 injectants 29 KETRA 29 Assis tance 29 Kathy Voytko 29 BABs 29 Waldo Salt 29 Installment Agreements 29 Jobs Creation Act 29 Lenny Wolpe 29 RBEG 29 SBA Microloan 29 Markets Tax Credits 29 Payment Plan PIPP 29 retroactive reinstatement 29 agencies ECAs 29 EnergyStar appliances 29 NMTC 29 loans 29 Actress Marcia Strassman 29 homebuyer tax 29 minimum distributions RMDs 29 Interruptible 29 Alexa Junge 29 NJCEP 29 residuals 29 Homestead Tax Exemption 29 Circuit Breaker Tax 29 Oscar noms 29 Academic Competitiveness 29 Muppeteer Frank Oz 29 subgrants 29 Roth IRA withdrawals 29 Project NINA 29 microgrants 29 Elderly TCE 29 nondeductible expenses 29 Revolving Loan Program 29 carryforwards 29 Human Trafficking Lifetime 29 Farming ranching 29 Caulkers 29 Strengthening Institutions 29 federally funded LIHEAP 29 Sven Nykvist 29 ADV Previews 29 Maureen O'Flynn 29 emission allowances 29 PRAs 29 Merit Award 29 Futuretrust MasterCard 29 ITEX Marketplace 29 TEUC 29 Experimentation Tax 29 clunker 29 carbon emission reductions 29 loss carrybacks 29 lump sump 29 Drama Logue 29 Residential Retrofit 29 Insure Oklahoma 29 incentivizing 29 Greenhouse Friendly 29 DOE Smart Grid 29 Clean Development Mechanism 29 movie soundtracks 29 Brownfield Remediation 29 CollegeAdvantage 29 ecoENERGY 29 EMDG scheme 29 ESPCs 29 Block Grant EECBG 29 deductible donations 29 nonhomesteaded property 29 loss carryback 29 fico score 29 analog converter boxes 29 Austudy 29 Brownfield redevelopment 29 Marcellus Washburn 29 RECs 29 AHCCCS eligibility 29 incentivizes 29 Moukarbel 29 Pine Tree Zone 29 Title XVII 29 Syn Coal 29 SolarGenerations 29 Clarence Derwent Award 29 Scream trilogy 29 NYHELPs 29 Renewable Obligation Certificates 29 Chris Oz Ostreicher 29 Disincentives 29 Heath Ledger posthumous 29 Prasenjit Chatterjee 29 Std msg charges 29 accretable yield 29 indie cred 29 HSA compatible 29 Affordable Housing Tax Credits 29 Owner Occupied 29 Retrofit Ramp Up 29 Upcoming Sneak Previews 29 PACE Property Assessed 29 lump sum distributions 29 eligible 29 IHT nil 29 reducing greenhouse gasses 29 Homeowner Exemption 29 GoSolarSF 29 CarbonSMART ™ enterprise 29 AdultBasic 29 Louis Zorich 29 CO2 emission quotas 29 AmeriDream Downpayment Gift 28 Carer Payment 28 Individual Taxpayer Identification Number 28 ClimateSmart 28 EU recommits 28 Homestead Exemptions 28 MATTHEW SCOTT 28 Glynis Johns 28 Dateline NBC anchor 28 Diane Keaton Something Gotta 28 exempt #c# 28 program 28 Microloan 28 recoups 28 TIP DU JOUR 28 rebate checks 28 farmstead exclusions 28 bondholder protections 28 scholarships 28 mediumsized businesses 28 Wind Turbine Technician 28 Golden Globe nods 28 Act VOCA 28 Movielink.com 28 countercyclical payments 28 REDP 28 nickname Me shawn 28 downright unlikable 28 OTHER PROVISIONS Creates 28 Assistance Program TCAP 28 Housing Tax Credits 28 Energy Efficiency Rebate Program 28 lukewarm endorsements 28 Gov't unveils 28 Withholding Calculator 28 #BA [001] 28 SELECTED AVERAGE YIELDS RATES 28 minigrants 28 Consolidation Loans 28 Up 28 curbing heat trapping 28 Self Sufficiency Program 28 weatherize 28 PACE PACENET 28 Jane Vignos 28 Kangaroo testicle 28 T4 slips 28 OWC Offers 28 cofinancing 28 VHDA 28 values Talat Hamdani 28 CLE Credits 28 negatively amortizing 28 Xcel Energy Windsource 28 #EZ #A 28 halting deforestation 28 Certified Emission Reductions CERs 28 Irving Thalberg Award 28 reimbursements 28 Striving Readers 28 Richard Gere Ethan Hawke 28 Cannavale 28 Job Creation Tax Credits 28 installing programmable thermostats 28 Incentive Programs 28 Danny Gurwin 28 nonfederal entities 28 homebuyer 28 king Roger Corman 28 geek cred 28 Donnetta Lavinia Grays 28 PARTF 28 ERUs 28 Rugged inStash 28 subsidy 28 homestead exemptions 28 praised 28 itemize 28 NMI descent 28 Solar Flagships program 28 Mineral Exploration Tax 28 Tenant receivables 28 CDM JI 28 subvention scheme 28 deduct 28 SEP IRA 28 Solar 4R 28 elective deferral 28 Disability Savings 28 Working Tax Credits 28 David Mamet Lakeboat 28 Refunds 28 Offsets 28 Herschel Bernardi 28 Smallville creators 28 heftiest rebates 28 increment finance 28 Learning Credits 28 composing soundtracks 28 PROMISES PROMISES Jobs 28 payments 28 Man Cometh 28 incentivize 28 Johnny Depp Anne Hathaway 28 Upromise rewards 28 HECM Standard 28 Brenda Voet spokeswoman 28 Idling Reduction 28 Revenue Augmentation 28 RRIF withdrawal 28 MRET scheme 28 Individual Retirement Arrangement 28 Joseph Henchman 28 dealer holdback 28 Ladykillers starring 28 eligibility requirements 28 brownfield cleanups 28 Alternative Fuels Incentive 28 sequester greenhouse gas 28 Debt Allotment 28 id = #,# [001] 28 Opportunity Incentive Program 28 EXPENSE Interest 28 contributions 28 NOLs 28 purchasing carbon offsets 28 Schedule EIC 28 credits RECs 28 unmailed issues 28 hazard mitigation grants 28 undeliverable refunds 28 Renewable Energy Certificates 28 EITC eligibility 28 Jury Prizes 28 Airpoints 28 CREDITS 28 installments 28 Modern Apprenticeship scheme 28 Josh Applebaum 28 Therapeutic Discovery 28 Revolving Funds 28 MAGI 28 Star Appliance Rebate 28 Charge Cardmembers 28 airplanes bowling alleys 28 Educator Expense Deduction 28 TABOR refunds 28 Airpoints Dollars 28 SmartWay Clean Diesel 28 Building Zones JOBZ 28 Enormous amounts 28 Eagle Scout Badge 28 subsidized 28 legit legit 28 Diesel Emission Reduction 28 Higher Education Contribution Scheme 28 successfully lobbied 28 Daniels wisecracked Kathryn 28 Free Savings Account 28 Witherspoon Rachel Weisz 28 TFSA contribution 28 TaxBreak 28 renewable energy 28 ConnPACE 28 Form #A 28 NZUs 28 DLR.# mo/# 28 Renewable Energy Certificate 28 Florida KidCare 28 Customized Job 28 welcomerewards 28 Oona Rokyta felt 28 programmable thermostats 28 ethanol bio diesel 28 Career Ladder 28 Enticements 28 id = #,# [002] 28 nonqualified deferred compensation 28 cap andtrade 28 ENERGY STAR label 28 concessionally taxed 28 revenue raisers 28 credit carryforwards 28 donating conservation easement 28 overpayments 28 Form #X 28 Investing Activities Property 28 #,#,# #,#,# Deferred [001] 28 Roth IRA 28 receipts 28 Stimulus Rebate 28 NMTC allocation 28 Lump sums 28 Renovation Tax 28 undeserved windfall 28 Incentive 28 Economic Stimulus Rebate 28 sheltered annuities 28 Whatchu talkin bout 28 Sarah Palin impersonation 28 deferrals 28 Generation Incentive Program 28 inherited IRAs 28 Innovative Economies 28 brownfields redevelopment 28 downpayment 28 shorter shrift 28 nonretirement accounts 28 ARKids First 28 poorer Washingtonians 28 STEAP grant 28 Emmy noms 28 SBIC leverage 28 MTBE additive 28 nonworking spouses 28 Fund CCEF 28 taxfree 28 Rebate Program 28 Rebate 28 Assistance Program TAP 28 L3Cs 28 loan origination fees 28 Brownfield Redevelopment 28 Steve Railsback 28 policyholder dividends 28 PURPA 28 Geraldine Page 27 supervising animator 27 colorblind casting 27 Drama Logue Awards 27 deductibility 27 FIRPTA 27 noncurrent liabilities 27 RIte Care 27 IOLTA accounts 27 Loan Repayment Program 27 Scott Winant 27 geothermal hydro 27 Initiative ADDI 27 loss carryforwards 27 unrecouped 27 .5 mills 27 Renewable Energy Credits SRECs 27 Pilesgrove solar 27 journeyperson 27 nonhomestead property 27 Cashback Bonus ® 27 SolarCurrents 27 Economic Opportunity DCEO 27 Form #EZ 27 HOMESTAR program 27 nonhomesteaded properties 27 nondeductible 27 directing 27 Sayonara Davey 27 Eligibility criteria 27 nonretirement 27 imputation credits 27 offshore drilling moratoria 27 Kenny Wormald 27 accelerated depreciation 27 Jason Issacs 27 Roth IRA conversions 27 CAFE Practices 27 Buick Achievers Scholarship 27 verified emission reductions 27 KIZs 27 Geedey 27 2B refill 27 Are Rewarded 27 GreenCurrents 27 OneGeorgia 27 cellulosic fuels 27 ITIN 27 grandfathering clauses 27 RRSP deduction 27 Nina Wass 27 teenager RJ Mitte 27 Career Ladder Program 27 AgriStability 27 OHFA 27 homestead exemption 27 voluntary payroll deductions 27 expedited permitting 27 Energy Efficiency Improvements 27 Cancellation fees 27 exempt munis 27 ProgramSM 27 Starring Vince Vaughn 27 QQ coins 27 cred 27 NCPA accepts 27 unredeemed gift cards