Utah also provides a nonrefundable and refundable tax credit for qualifying solar projects. ICA receives applications through an online system, and applicants must pay a nonrefundable processing fee. They can be fully refunded until the first use, at which time they become nonrefundable. There is a nonrefundable fee for this service which must be paid in advance. The payment is designated in the retainer agreement as nonrefundable. U.S. income tax has numerous nonrefundable business credits. Amounts in excess of income tax are usually nonrefundable. For 2014 the nonrefundable maximum tax credit (dollar limitation) per child is $13,190. Upon the company's closing, all unused flooz credits became worthless and nonrefundable. The credit is generally granted to individuals and entities, and is generally nonrefundable. For tax year 2012, the credit has reverted to being nonrefundable. For tax years 1997 through 2009, the credit was nonrefundable. Another area in which his reform efforts have been successful is that of nonrefundable retainers.