I’m self-employed American living in Canada (I own a bike shop). The IRS refuses to give me the Bush tax rebate from last year because of a loophole in the legislation. My failure to qualify of the rebate exposed a discrimination loophole in the legislation. Effectively, someone in my scenario who lived in Canada but reported wages as an “employee” which were excluded from tax on their 2007 return qualified for the rebate, but I didn’t because I was “self-employed.” It is my accountant’s understanding that the government considered changing the legislation to allow me to claim a rebate on my 2008 return, but he hasn’t seen any change come through on that to date. WTF?