,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bjdh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ag1 #bjac ,mr4  
,israel introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to improve ! dep5d5t c>e 
cr$it by repeal+ ! phas$[n ( ! cr$it    
p]c5tage4  #a4 ,%ort title2 f9d+s  7a7  
,%ort title ,?is ,act may be cit$ z !   
,middle ,class ,dep5d5t ,c>e ,fairness  
,act ( #bjac4  7b7 ,f9d+s ,congress f9ds
 ! foll[+3  7#a7 ,dur+ ! pa/ few decades
 we h se5 a great] ne$ = *ildc>e :i*    
means a great] co/ = middle-class       
families4 ,^! *ild c>e co/s c be a major
 burd5 = mod]n families4  7#b7 ,9 #bjaa1
 #dd p]c5t ( all ,am]ican families      
includ$ *ildr5 "u ! age ( #ah4          
,fifty-eight & "o-half p]c5t ( m>ri$    
c\ples ) *ildr5 bo? work$ 9 #bjaa4 ,!   
labor =ce p>ticipation rate ( mo!rs )   
*ildr5 "u ! age ( #f 0 #fc4i p]c5t 9    
#bjaa comp>$ ) #ci p]c5t 9 #aige4  7#c7 
,nationwide1 on any giv5 day1 #d4f      

million *ildr5 "u ! age ( #e are 9 *ild 
c>e outside ! home4  7#d7 ,9 #dj ,/ates1
 ! av]age annual co/ = c5t]-bas$ c>e =  
an infant is high] ?an a ye>'s tuition &
 relat$ fees at a #d-ye> public college4
  #b4 ,dep5d5t c>e cr$it improvem5ts    
7a7 ,repeal ( phas$[n ( cr$it p]c5tage  
,subsection 7a7 ( section #ba ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7a7 ,all[ance ( cr$it
 ,9 ! case ( an individual = :i* !re are
 #a or m qualify+ individuals 7z def9$ 9
 subsection 7b77#a77 ) respect to su*   
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is *apt] = !     
taxable ye> an am\nt equal to #ce p]c5t 
( ! employm5t-relat$ exp5ses 7z def9$ 9 
subsection 7b77#b77 paid by su*         
individual dur+ ! taxable ye>4  4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4