,,ii  #aac? ,,congress  #b;d ,session   
,s4 #befe  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #h1 #bjad ,mrs4  
,%ahe5 7= h]self1 ,mrs4 ,box]1 ,mrs4    
,murray1 ,mrs4 ,gillibr&1 & ,ms4        
,mikulski7 introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to am5d ! ,int]nal
 ,rev5ue ,code ( #aihf to enhance !     
dep5d5t c>e tax cr$it1 & = o!r purposes4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,help+ ,work+ ,families ,af=d ,*ild 
,c>e ,act4  #b4 ,enhancem5t ( ! dep5d5t 
c>e tax cr$it  7a7 ,increase 9 dep5d5t  
c>e tax cr$it  7#a7 ,increase 9 incomes 
eligible = full cr$it ,p>agraph 7#b7 (  
section #ba7;a7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ to read z foll[s3
  7#b7 ,applicable p]c5tage def9$ ,=    
purposes ( p>agraph 7#a71 ! t]m         
applicable p]c5tage means #bj p]c5t     
r$uc$ 7b n bel[ z]o7 by #a p]c5tage po9t
 = ea* #e1jjj 7or fraction !re(7 by :i* 
! taxpay]'s adju/$ gross income = !     
taxable ye> exce$s #bjj1jjj4  4  7#b7   

,increase 9 doll> limit on am\nt        
cr$itable ,subsection 7c7 ( section #ba 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$-- 7,a7 by /rik+ #c1jjj 9 p>agraph 
7#a7 & ins]t+ #h1jjj1 &  7,b7 by /rik+  
#f1jjj 9 p>agraph 7#b7 & ins]t+ #af1jjj4
  7#c7 ,inflation adju/m5t ,section #ba 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$-- 7,a7 by r$esignat+ subsection   
7f7 z subsection 7g71 &  7,b7 by ins]t+ 
aft] subsection 7e7 ! foll[+ new        
subsection3  7f7 ,inflation adju/m5t    
7#a7 ,9 g5]al ,9 ! case ( any taxable   
ye> beg9n+ aft] #bjae1 ! #bjj1jjj am\nt 
9 subsection 7a77#b7 & ea* ( ! doll>    
am\nts 9 subsection 7c7 %all ea* be     
increas$ by an am\nt equal to-- 7,a7 su*
 doll> am\nt1 multipli$ by  7,b7 !      
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 by sub/itut+ #bjad = 
#aiib 9 subp>agraph 7,b7 !re(4  7#b7    
,r\nd+ ,! am\nt ( any increase "u       
p>agraph 7#a7 %all be r\nd$-- 7,a7 =    
purposes ( ! doll> am\nt 9 subsection   

7a77#b71 ! ne>e/ multiple ( #a1jjj1 &   
7,b7 = purposes ( ! doll> am\nts 9      
subsection 7c71 ! ne>e/ multiple ( #ajj4
  4  7b7 ,dep5d5t c>e tax cr$it ,to be  
refundable  7#a7 ,9 g5]al ,! ,int]nal   
,rev5ue ,code ( #aihf is am5d$-- 7,a7 by
 r$esignat+ section #ba1 z am5d$ by     
subsection 7a71 z section #cf;,c1 &     
7,b7 by mov+ section #cf;,c1 z s        
r$esignat$1 f subp>t ,a ( "p ,,iv (     
sub*apt] ,a ( *apt] #a to ! location    
imm$iately be=e section #cg 9 subp>t ,c 
( "p ,,iv ( sub*apt] ,a ( *apt] #a4     
7#b7 ,te*nical am5dm5ts  7,a7 ,p>agraph 
7#a7 ( section #bc7;f7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#ba7;e7 & ins]t+ #cf;,c7e74  7,b7       
,p>agraph 7#f7 ( section #ce7;g7 ( su*  
,code is am5d$ by /rik+ #ba7;e7 & ins]t+
 #cf;,c7e74  7,c7 ,p>agraph 7#a7 (      
section #cf;,c7a7 ( su* ,code 7z        
r$esignat$ by p>agraph 7#a77 is am5d$ by
 /rik+ ?is *apt] & ins]t+ ?is subtitle4 
7,d7 ,subp>agraph 7,c7 ( section        
#abi7;a77#b7 ( su* ,code is am5d$ by    

/rik+ section #ba7;e7 & ins]t+ section  
#cf;,c7e74  7,e7 ,p>agraph 7#b7 (       
section #abi7;b7 ( su* ,code is am5d$ by
 /rik+ section #ba7;d77#b7 & ins]t+     
section #cf;,c7d77#b74  7,f7 ,p>agraph  
7#a7 ( section #abi7;e7 ( su* ,code is  
am5d$ by /rik+ section #ba7;b77#b7 &    
ins]t+ section #cf;,c7b77#b74  7,g7     
,subsection 7e7 ( section #bac ( su*    
,code is am5d$ by /rik+ section #ba &   
ins]t+ section #cf;,c4  7,h7            
,subp>agraph 7,a7 ( section             
#fbaa7;b77#d7 ( su* ,code is am5d$ by   
ins]t+ #cf;,c1 aft] #cf;,b14  7,i7      
,subp>agraph 7,h7 ( section             
#fbac7;g77#b7 ( su* ,code is am5d$ by   
/rik+ section #ba & ins]t+ section      
#cf;,c4  7,j7 ,subp>agraph 7,l7 (       
section #fbac7;g77#b7 ( su* ,code is    
am5d$ by /rik+ section #ba1 #bd1 #cb1 & 
ins]t+ section #bd1 #cb1 #cf;,c14  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 ,c ( "p    

,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] ! item relat+ to section 
#cf;,b ! foll[+3  ,sec4 #cf;,c4 ,exp5ses
 = h\sehold & dep5d5t c>e s]vices       
necess>y = ga9ful employm5t4  4  7,m7 ,!
 table ( sections = subp>t ,a ( su* "p  
,,iv ( su* ,code is am5d$ by /rik+ !    
item relat+ to section #ba4  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjad4