circuit breaker
n.— «The same kind of proposal is offered for property taxes, with a special commission endorsement of the “circuit breaker” provision of Wisconsin and Minnesota laws that give low-income elderly homeowners and renters credits against income taxes or outright refunds for sizable portions of the taxes they pay for shelter.» —“Income Tax Rise Urged On States” in Washington, D.C. New York Times Feb. 12, 1969. (source: Double-Tongued Dictionary)
Further reading
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