seems your account was created purely to reply about wright drama..

anyway
hotwire was about tax refund

demorgan was about "credit" for advanced R&D for certain industries where the industry gets 45% of their research spending.

for instance. the difference is, like UK law
a tax refund is where you pay X tax..  but you can claim certain things off your tax like having to obtain, replace and wash work uniform and get a refund at the end of the year. this is a tax rebate

separately
no matter what tax you pay. or your bills or expenses.. you can get tax "credit" just for having a kid

the hotwire was a rebate - couple million
the demorgan was a credit - 54million