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Many state tax codes, such as the Homestead Credit in Wisconsin, offer tax relief that enable lower income families with little money to pay for rent to be able to receive money back at the end of the year.


The Subject, Many state tax codes, is plural thus requires the verb 'offer' not 'offers'.
So we have only A&B left.

(A) offer tax relief that enable lower income families with little money to pay for rent to be able to
In option A, we have a redundancy pair, so we are left with B.

(B) offer tax relief that enables lower income families with little money to pay for rent to

Correct Answer: B
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Official Explanation :

The verb for the subject relief should be the singular enables. Eliminate (A).

The subject of the main verb offer is state tax codes, creating subject-verb agreement problem in (C), (D), and (E) which all ascribe the singular verb offers to tax codes. The correct answer is (B).
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sudarshan22

Project SC Butler: Day 113 Sentence Correction (SC1)


For SC butler Questions Click Here

Many state tax codes, such as the Homestead Credit in Wisconsin, offer tax relief that enable lower income families with little money to pay for rent to be able to receive money back at the end of the year.
This is a classic subject-verb agreement question. Below are the two errors:
1. The first subject 'tax codes' is plural and needs a plural verb 'offer'. The use of offers is incorrect.
2. The singular subject 'relief' of the pronoun 'that' requires a singular verb 'enables'. The use of enable is incorrect.

We can use the THEY/IT test to determine the correct usage of verbs in SV agreement questions. For. E.g. after determining that the subject 'tax codes' is plural read out the sentence in your head after replacing this subject with They - THEY
offer tax relief. Similarly, IT enable lower income.

(A) offer tax relief that enable lower income families with little money to pay for rent to be able to
We can eliminate this as per the error cited in point 2


(B) offer tax relief that enables lower income families with little money to pay for rent to
This option correctly maintains the SV agreement and passes the THEY/IT test. Keep it for now.


(C) offers tax relief; that enables a family with less money to pay for rent to
We can eliminate this as per the error cited in point 1


(D) offers tax relief, which enable lower income families with little money to pay for rent to have the ability to
We can eliminate this as per the error cited in point 1


(E) offers tax relief, enabling lower income families with little money to be able to
We can eliminate this as per the error cited in point 1


Correct Answer - Option B
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