Final answer:
Congress wanted some taxpayers to be able to take advantage of tax incentives and minimize their Federal income tax liability.
Step-by-step explanation:
The answer is True. Congress wanted some taxpayers to be able to take advantage of tax incentives and minimize their Federal income tax liability. Tax incentives are provisions in the tax code that encourage certain behaviors or activities by offering a reduction in the amount of tax that an individual or business entity owes. These incentives can include credits, deductions, exemptions, and exclusions that lower a person's or company's overall tax liability. By providing these incentives, Congress aims to promote specific behaviors such as investing in renewable energy, supporting charitable organizations, or stimulating economic growth in certain regions.