TaxGuyBill
Level 15

@Terry53029 wrote:

You don't qualify for a refund if items 1 (a, b, or c), 2,
and 3 below apply to you.


 

 

The rules you stated say that they don't qualify for the credit if they if meet ALL three of those criteria.  They don't meet #1 (they are over age 24), so they qualify for the refundable credit.