A tax credit can reduce or eliminate your federal tax obligation. One such credit is the unified tax credit, so named because federal gift and estate taxes are integrated into one unified tax system. The extent of the benefit provided by the unified tax credit depends on the tax year in which you intend to use the credit.
No, alcohol is considered a different class of chemicals than carbohydrates, even though alcohol can be derived from carbohydrates.
This statement is not entirely false but it is misleading. Sugar alcohols do have carbs, and approx. 1/2 to 3/4 the calories of regular sugar. They are more slowly and incompletely absorbed from the small intestine than sugar, thus producing a much smaller and slower rise in blood sugar ... and consequently insulin. But this is a YMMV thing.