,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cgdj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #ab1         
#bjac,ms4 ,edw>ds 7= h]self1 ,mr4       
,cony]s1 ,ms4 ,de,lauro1 ,mr4           
,rupp]sb]g]1 ,ms4 ,matsui1 & ,ms4 ,m5g7 
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to make ! cr$it = dep5d5t 
c>e exp5ses refundable & to index !     
income phase\t ( ! cr$it = inflation4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,*ild ,c>e ,access & ,refundability   
,expansion ,act or z ! ,*ild ,,c>e ,act4
  #b4 ,cr$it = dep5d5t c>e exp5ses  7a7 
,cr$it made refundable  7#a7 ,9 g5]al ,!
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by r$esignat+ section #ba z section    
#cf;,c & by mov+ su* section aft]       
section #cf;,b4  7#b7 ,cr$it n all[$ to 
nonresid5t ali5s ,section #cf;,c7a77#a7 
( ! ,int]nal ,rev5ue ,code ( #aihf1 z   
r$esignat$ by ?is section1 is am5d$ by  
ins]t+ 7o!r ?an a nonresid5t ali57 aft] 

,9 ! case ( an individual4  7#c7 ,con=m+
 am5dm5ts  7,a7 ,section #bc7;f77#a7 (  
su* ,code is am5d$ by /rik+ section     
#ba7;e7 & ins]t+ section #cf;,c7e74     
7,b7 ,section #ce7;g77#f7 ( su* ,code is
 am5d$ by /rik+ section #ba7;e7 & ins]t+
 section #cf;,c7e74  7,c7 ,section      
#cf;,c7a77#a7 ( su* ,code1 z r$esignat$ 
by ?is section1 is am5d$ by /rik+ ?is   
*apt] & ins]t+ ?is subtitle4  7,d7      
,section #abi7;a77#b77;,c7 ( su* ,code  
is am5d$ by /rik+ section #ba7;e7 &     
ins]t+ section #cf;,c7e74  7,e7 ,section
 #abi7;b77#b7 ( su* ,code is am5d$ by   
/rik+ section #ba7;d77#b7 & ins]t+      
section #cf;,c7d77#b74  7,f7 ,section   
#abi7;e77#a7 ( su* ,code is am5d$ by    
/rik+ section #ba7;b77#b7 & ins]t+      
section #cf;,c7b77#b74  7,g7 ,section   
#bac7;e7 ( su* ,code is am5d$ by /rik+  
section #ba & ins]t+ section #cf;,c4    
7,h7 ,section #fbaa7;b77#d77;,a7 ( su*  
,code is am5d$ by ins]t+ #cf;,c1 aft]   
#cf;,b14  7,i7 ,section                 
#fbac7;g77#b77;,h7 ( su* ,code is am5d$ 

by /rik+ section #ba & ins]t+ section   
#cf;,c4  7,j7 ,section #fbac7;g77#b77,l7
 ( su* ,code is am5d$ by /rik+ section  
#ba1 #bd1 #cb1 or #fdbh & ins]t+ section
 #bd1 #cb1 #cf;,c1 or #fdbh4  7,k7      
,p>agraph 7#b7 ( section #acbd7;b7 (    
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ #cf;,c1 aft] #cf;,b14  7,l7  
,! table ( sections = subp>t ,a ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ! item relat+ to section #ba4  
7,m7 ,! table ( sections = subp>t ,c (  
"p ,,iv ( sub*apt] ,a ( *apt] #a ( su*  
,code is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,b ! foll[+ new   
item3  ,sec4 #cf;,c4 ,exp5ses = h\sehold
 & dep5d5t c>e s]vices necess>y = ga9ful
 employm5t4  4  7b7 ,inflation adju/m5t 
( income ?re%olds = cr$it phas$[n       
,section #cf;,c7e7 ( ! ,int]nal ,rev5ue 
,code ( #aihf1 z r$esignat$ by ?is      
section1 is am5d$ by add+ at ! end !    
foll[+ new p>agraph3  7#aa7 ,inflation  
adju/m5t  7,a7 ,9 g5]al ,9 ! case ( any 

taxable ye> beg9n+ 9 a cal5d> ye> aft]  
#bjac1 ! #b1jjj am\nt & ! #ae1jjj am\nt 
9 subsection 7a77#b7 %all ea* be        
increas$ by an am\nt equal to-- 7i7 su* 
doll> am\nt1 multipli$ by  7ii7 !       
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjab = cal5d> ye> #aiib 9   
subp>agraph 7,b7 !re(4  7,b7 ,r\nd+ ,any
 increase det]m9$ "u subp>agraph 7,a7   
%all be r\nd$ to ! ne>e/ multiple (--   
7i7 9 ! case ( ! #b1jjj am\nt1 #ej1 &   
7ii7 9 ! case ( ! #ae1jjj am\nt1 #ajj4  
4  7c7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjac4