,,ii #aacth ,,congress #ast ,session ,s4 #hcf ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,april #be1 #bjac ,mr4 ,brown 7for himself1 ,mr4 ,durbin1 ,mr4 ,schumer1 ,mr4 ,baucus1 ,mr4 ,rockefeller1 ,mr4 ,wyden1 ,ms4 ,stabenow1 ,mr4 ,menendez1 ,mr4 ,cardin1 ,mr4 ,casey1 ,mrs4 ,murray1 ,mr4 ,lautenberg1 ,mrs4 ,gillibrand1 ,mr4 ,cowan1 ,mr4 ,whitehouse1 ,mr4 ,reed1 ,ms4 ,hirono1 ,mr4 ,harkin1 ,mr4 ,levin1 ,mrs4 ,boxer1 ,mr4 ,blumenthal1 ,mr4 ,begich1 ,mr4 ,schatz1 ,ms4 ,klobuchar1 ,mr4 ,franken1 ,mr4 ,bennet1 ,ms4 ,warren1 ,mr4 ,johnson of ,south ,dakota1 ,mr4 ,merkley1 and ,mr4 ,murphy7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to strengthen the earned income tax credit and make permanent certain tax provisions under the ,american ,recovery and ,reinvestment ,act of #bjji4 #a4 ,short title ,this ,act may be cited as the ,working ,families ,tax ,relief ,act of #bjac4 #b4 ,permanent extension of and modifications to the child tax credit 7a7 ,permanent extension of increase in refundable portion 7#a7 ,in general ,clause 7i7 of section #bd7;d77#a77;,b7 of the ,internal ,revenue ,code of #aihf is amended by striking #aj1jjj and inserting #c1jjj4 7#b7 ,conforming amendment ,subsection 7d7 of section #bd of such ,code is amended by striking paragraph 7#d74 7#c7 ,elimination of inflation adjustment ,subsection 7d7 of section #bd of such ,code is amended by striking paragraph 7#c74 7b7 ,inflation adjustments ,section #bd of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7g7 ,inflation adjustments 7#a7 ,in general ,in the case of any taxable year beginning in a calendar year after #bjab1 the #a1jjj amount in subsection 7a7 and each of the dollar amounts in subsection 7b77#b7 shall each be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjaa for calendar year #aiib in subparagraph 7,b7 thereof4 7#b7 ,rounding ,any increase determined under the preceding sentence shall be rounded to the nearest multiple of #ej4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjab4 #c4 ,permanent extension of modifications to earned income tax credit 7a7 ,increase in credit percentage for families with #c or more children ,paragraph 7#a7 of section #cb7;b7 of the ,internal ,revenue ,code of #aihf is amended by striking subparagraphs 7,b7 and 7,c7 and inserting the following new subparagraph3 7,b7 ,increased credit percentage for families with #c or more qualifying children ,in the case of an eligible individual with #c or more qualifying children1 the table in subparagraph 7,a7 shall be applied by substituting #de for #dj in the second column thereof4 4 7b7 ,joint returns 7#a7 ,in general ,subparagraph 7,b7 of section #cb7;b77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking increased by and all that follows and inserting increased by #e1jjj44 7#b7 ,inflation adjustments ,clause 7ii7 of section #cb7;j77#a77;,b7 of such ,code is amended-- 7,a7 by striking #c1jjj and inserting #e1jjj1 7,b7 by striking subsection 7b77#b77;,b77iii7 and inserting subsection 7b77#b77;,b71 and 7,c7 by striking calendar year #bjjg and inserting calendar year #bjjh4 7c7 ,conforming amendment ,section #cb7;b7of such ,code is amended by striking paragraph 7#c74 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjab4 #d4 ,strengthening the earned income tax credit 7a7 ,increased credit for individuals with no qualifying children 7#a7 ,in general ,the table in subparagraph 7,a7 of section #cb7;b77#b7 of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 by striking #d1bbj in the second column and inserting #h1hbj1 and 7,b7 by striking #e1bhj in the last column and inserting #aj1dbe4 7#b7 ,inflation adjustments ,subparagraph 7,b7 of section #cb7;j77#a7 of the ,internal ,revenue ,code of #aihf1 as amended by this ,act1 is amended-- 7,a7 in clause 7i7-- 7i7 by inserting 7except as provided in clause 7iii77 after 7b77#b77;,a71 and 7ii7 by striking and at the end1 and 7,b7 by adding at the end the following new clause3 7iii7 in the case of the #h1hbj and #aj1dbej amount in the table in subsection 7b77#b77;,a71 by substituting calendar year #bjab for calendar year #aiib in subparagraph 7,b7 of such section #a4 4 7b7 ,credit increase and reduction in phaseout for individuals with no children ,the table contained in section #cb7;b77#a77;,a7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking #g4fe in the second column of the third row and inserting #ae4c1 and 7#b7 by striking #g4fe in the third column of the third row and inserting #ae4c4 7c7 ,credit allowed for certain childless individuals over age #ba ,subclause 7,,ii7 of section #cb7;c77#a77;,a77ii7 of the ,internal ,revenue ,code of #aihf 7relating to eligible individual7 is amended by striking age #be and inserting age #ba4 7d7 ,effective dates ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjab4 #e4 ,simplifying the earned income tax credit 7a7 ,modification of abandoned spouse rule 7#a7 ,in general ,section #cb7;c77#a7 of the ,internal ,revenue ,code of #aihf 7relating to eligible individual7 is amended by adding at the end the following new paragraph3 7,g7 ,certain married individuals living apart ,for purposes of this section1 an individual who-- 7i7 is married 7within the meaning of section #ggjc7;a77 and files a separate return for the taxable year1 7ii7 lives with a qualifying child of the individual for more than one-half of such taxable year1 and 7iii7 7,i7 during the last #f months of such taxable year1 does not have the same principal place of abode as the individual's spouse1 or 7,,ii7 has a legally binding separation agreement with the individual's spouse and is not a member of the same household with the individual's spouse by the end of the taxable year1 shall not be considered as married4 4 7#b7 ,conforming amendments 7,a7 ,the last sentence of section #cb7;c77#a77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking section #ggjc and inserting section #ggjc7;a74 7,b7 ,section #cb7;d7 of such ,code is amended by striking ,in the case of an individual who is married 7within the meaning of section #ggjc7 and inserting ,in the case of an individual who is married 7within the meaning of section #ggjc7;a77 and is not described in subsection 7c77#a77;,g74 7b7 ,elimination of disqualified investment income test 7#a7 ,in general ,section #cb of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7i74 7#b7 ,conforming amendments 7,a7 ,section #cb7;j77#a77;,b77i7 of such ,code1 as amended by this ,act1 is amended-- 7i7 by striking subsections and inserting subsection1 and 7ii7 by striking and 7i77#a74 7,b7 ,section #cb7;j77#b7 of such ,code is amended to read as follows3 7#b7 ,rounding ,if any dollar amount in subsection 7b77#b77;,a7 7after being increased under subparagraph 7,b7 thereof71 after being increased under paragraph 7#a71 is not a multiple of #aj1 such amount shall be rounded to the next nearest multiple of #aj4 4 7c7 ,simplification of rules regarding presence of qualifying child 7#a7 ,taxpayer eligible for credit for worker without qualifying child if qualifying child claimed by another member of family ,section #cb7;c77#a7 of the ,internal ,revenue ,code of #aihf 7relating to eligible individual71 as amended by this ,act1 is amended by adding at the end the following new paragraph3 7,h7 ,taxpayer eligible for credit for worker without qualifying child if qualifying child claimed by another member of family 7i7 ,general rule ,except as provided in clause 7ii71 in the case of #b or more eligible individuals who may claim for such taxable year the same individual as a qualifying child1 if such individual is claimed as a qualifying child by such an eligible individual1 then any other such eligible individual who does not make such a claim of such child or of any other qualifying child may be considered an eligible individual without a qualifying child for purposes of the credit allowed under this section for such taxable year4 7ii7 ,exception if qualifying child claimed by parent ,if an individual is claimed as a qualifying child for any taxable year by an eligible individual who is a parent of such child1 then no other custodial parent of such child who does not make such a claim of such child may be considered an eligible individual without a qualifying child for purposes of the credit allowed under this section for such taxable year4 4 7#b7 ,taxpayer eligible for credit for worker without qualifying child if qualifying children do not have valid social security number ,subparagraph 7,f7 of section #cb7;c77#a7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7,f7 ,individuals who do not include tin1 etc41 of any qualifying child ,in the case of any eligible individual who has one or more qualifying children1 if no qualifying child of such individual is taken into account under subsection 7b7 by reason of paragraph 7#c77;,d71 for purposes of the credit allowed under this section1 such individual may be considered an eligible individual without a qualifying child4 4 7d7 ,effective dates ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjab4