,,ii  #aac? ,,congress  #a/ ,session    
,s4 #hcf  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,april #be1 #bjac ,mr4 
,br[n 7= himself1 ,mr4 ,durb91 ,mr4     
,s*um]1 ,mr4 ,baucus1 ,mr4 ,rockefell]1 
,mr4 ,wyd51 ,ms4 ,/ab5[1 ,mr4 ,m55dez1  
,mr4 ,c>d91 ,mr4 ,casey1 ,mrs4 ,murray1 
,mr4 ,laut5b]g1 ,mrs4 ,gillibr&1 ,mr4   
,c[an1 ,mr4 ,:iteh\se1 ,mr4 ,re$1 ,ms4  
,hirono1 ,mr4 ,h>k91 ,mr4 ,lev91 ,mrs4  
,box]1 ,mr4 ,blum5?al1 ,mr4 ,begi*1 ,mr4
 ,s*atz1 ,ms4 ,klobu*>1 ,mr4 ,frank51   
,mr4 ,b5net1 ,ms4 ,w>r51 ,mr4 ,johnson (
 ,s\? ,dakota1 ,mr4 ,m]kley1 & ,mr4     
,murphy7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to /r5g!n ! e>n$  
income tax cr$it & make p]man5t c]ta9   
tax provisions "u ! ,am]ican ,recov]y & 
,re9ve/m5t ,act ( #bjji4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,work+  
,families ,tax ,relief ,act ( #bjac4    
#b4 ,p]man5t ext5sion ( & modifications 
to ! *ild tax cr$it  7a7 ,p]man5t       

ext5sion ( increase 9 refundable portion
  7#a7 ,9 g5]al ,clause 7i7 ( section   
#bd7;d77#a77;,b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ #aj1jjj 
& ins]t+ #c1jjj4  7#b7 ,con=m+ am5dm5t  
,subsection 7d7 ( section #bd ( su*     
,code is am5d$ by /rik+ p>agraph 7#d74  
7#c7 ,elim9ation ( inflation adju/m5t   
,subsection 7d7 ( section #bd ( su*     
,code is am5d$ by /rik+ p>agraph 7#c74  
7b7 ,inflation adju/m5ts ,section #bd ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7g7 ,inflation adju/m5ts   
7#a7 ,9 g5]al ,9 ! case ( any taxable   
ye> beg9n+ 9 a cal5d> ye> aft] #bjab1 ! 
#a1jjj am\nt 9 subsection 7a7 & ea* ( ! 
doll> am\nts 9 subsection 7b77#b7 %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 det]m9$ by         
sub/itut+ cal5d> ye> #bjaa = cal5d> ye> 
#aiib 9 subp>agraph 7,b7 !re(4  7#b7    

,r\nd+ ,any increase det]m9$ "u ! prec$+
 s5t5ce %all be r\nd$ to ! ne>e/        
multiple ( #ej4  4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjab4  #c4 ,p]man5t      
ext5sion ( modifications to e>n$ income 
tax cr$it  7a7 ,increase 9 cr$it        
p]c5tage = families ) #c or m *ildr5    
,p>agraph 7#a7 ( section #cb7;b7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ subp>agraphs 7,b7 & 7,c7 &     
ins]t+ ! foll[+ new subp>agraph3  7,b7  
,increas$ cr$it p]c5tage = families ) #c
 or m qualify+ *ildr5 ,9 ! case ( an    
eligible individual ) #c or m qualify+  
*ildr51 ! table 9 subp>agraph 7,a7 %all 
be appli$ by sub/itut+ #de = #dj 9 !    
second column !re(4  4  7b7 ,jo9t       
returns  7#a7 ,9 g5]al ,subp>agraph 7,b7
 ( section #cb7;b77#b7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
increas$ by & all t foll[s & ins]t+     
increas$ by #e1jjj44  7#b7 ,inflation   
adju/m5ts ,clause 7ii7 ( section        

#cb7;j77#a77;,b7 ( su* ,code is am5d$-- 
7,a7 by /rik+ #c1jjj & ins]t+ #e1jjj1   
7,b7 by /rik+ subsection                
7b77#b77;,b77iii7 & ins]t+ subsection   
7b77#b77;,b71 &  7,c7 by /rik+ cal5d>   
ye> #bjjg & ins]t+ cal5d> ye> #bjjh4    
7c7 ,con=m+ am5dm5t ,section #cb7;b7(   
su* ,code is am5d$ by /rik+ p>agraph    
7#c74  7d7 ,effective date ,! am5dm5ts  
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjab4  #d4 ,/r5g!n+ ! e>n$ income tax  
cr$it  7a7 ,increas$ cr$it = individuals
 ) no qualify+ *ildr5  7#a7 ,9 g5]al ,! 
table 9 subp>agraph 7,a7 ( section      
#cb7;b77#b7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$--  7,a7 by /rik+ #d1bbj 
9 ! second column & ins]t+ #h1hbj1 &    
7,b7 by /rik+ #e1bhj 9 ! la/ column &   
ins]t+ #aj1dbe4  7#b7 ,inflation        
adju/m5ts ,subp>agraph 7,b7 ( section   
#cb7;j77#a7 ( ! ,int]nal ,rev5ue ,code (
 #aihf1 z am5d$ by ?is ,act1 is am5d$-- 
7,a7 9 clause 7i7--  7i7 by ins]t+      
7except z provid$ 9 clause 7iii77 aft]  

7b77#b77;,a71 &  7ii7 by /rik+ & at !   
end1 &  7,b7 by add+ at ! end ! foll[+  
new clause3  7iii7 9 ! case ( ! #h1hbj &
 #aj1dbej am\nt 9 ! table 9 subsection  
7b77#b77;,a71 by sub/itut+ cal5d> ye>   
#bjab = cal5d> ye> #aiib 9 subp>agraph  
7,b7 ( su* section #a4  4  7b7 ,cr$it   
increase & r$uction 9 phase\t =         
individuals ) no *ildr5 ,! table conta9$
 9 section #cb7;b77#a77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$--  7#a7 
by /rik+ #g4fe 9 ! second column ( !    
?ird r[ & ins]t+ #ae4c1 &  7#b7 by /rik+
 #g4fe 9 ! ?ird column ( ! ?ird r[ &    
ins]t+ #ae4c4  7c7 ,cr$it all[$ = c]ta9 
*ildless individuals ov] age #ba        
,subclause 7,,ii7 ( section             
#cb7;c77#a77;,a77ii7 ( ! ,int]nal       
,rev5ue ,code ( #aihf 7relat+ to        
eligible individual7 is am5d$ by /rik+  
age #be & ins]t+ age #ba4  7d7          
,effective dates ,! am5dm5ts made by ?is
 section %all apply to taxable ye>s     
beg9n+ aft] ,decemb] #ca1 #bjab4  #e4   
,simplify+ ! e>n$ income tax cr$it  7a7 

,modification ( ab&on$ sp\se rule  7#a7 
,9 g5]al ,section #cb7;c77#a7 ( !       
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to eligible individual7 is am5d$ by add+
 at ! end ! foll[+ new p>agraph3  7,g7  
,c]ta9 m>ri$ individuals liv+ ap>t ,=   
purposes ( ?is section1 an individual   
:o--  7i7 is m>ri$ 7)9 ! mean+ ( section
 #ggjc7;a77 & files a sep>ate return = !
 taxable ye>1  7ii7 lives ) a qualify+  
*ild ( ! individual = m ?an "o-half (   
su* taxable ye>1 &  7iii7 7,i7 dur+ !   
la/ #f mon?s ( su* taxable ye>1 does n h
 ! same pr9cipal place ( abode z !      
individual's sp\se1 or  7,,ii7 has a    
legally b9d+ sep>ation agreem5t ) !     
individual's sp\se & is n a memb] ( !   
same h\sehold ) ! individual's sp\se by 
! end ( ! taxable ye>1  %all n be       
consid]$ z m>ri$4  4  7#b7 ,con=m+      
am5dm5ts  7,a7 ,! la/ s5t5ce ( section  
#cb7;c77#a77;,a7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ section 
#ggjc & ins]t+ section #ggjc7;a74  7,b7 
,section #cb7;d7 ( su* ,code is am5d$ by

 /rik+ ,9 ! case ( an individual :o is  
m>ri$ 7)9 ! mean+ ( section #ggjc7 &    
ins]t+ ,9 ! case ( an individual :o is  
m>ri$ 7)9 ! mean+ ( section #ggjc7;a77 &
 is n describ$ 9 subsection             
7c77#a77;,g74  7b7 ,elim9ation (        
disqualifi$ inve/m5t income te/  7#a7 ,9
 g5]al ,section #cb ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+        
subsection 7i74  7#b7 ,con=m+ am5dm5ts  
7,a7 ,section #cb7;j77#a77;,b77i7 ( su* 
,code1 z am5d$ by ?is ,act1 is am5d$--  
7i7 by /rik+ subsections & ins]t+       
subsection1 &  7ii7 by /rik+ & 7i77#a74 
7,b7 ,section #cb7;j77#b7 ( su* ,code is
 am5d$ to read z foll[s3  7#b7 ,r\nd+   
,if any doll> am\nt 9 subsection        
7b77#b77;,a7 7aft] be+ increas$ "u      
subp>agraph 7,b7 !re(71 aft] be+        
increas$ "u p>agraph 7#a71 is n a       
multiple ( #aj1 su* am\nt %all be r\nd$ 
to ! next ne>e/ multiple ( #aj4  4  7c7 
,simplification ( rules reg>d+ pres5ce (
 qualify+ *ild  7#a7 ,taxpay] eligible =
 cr$it = work] )\t qualify+ *ild if     

qualify+ *ild claim$ by ano!r memb] (   
family ,section #cb7;c77#a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf 7relat+ to       
eligible individual71 z am5d$ by ?is    
,act1 is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7,h7 ,taxpay] eligible =
 cr$it = work] )\t qualify+ *ild if     
qualify+ *ild claim$ by ano!r memb] (   
family  7i7 ,g5]al rule ,except z       
provid$ 9 clause 7ii71 9 ! case ( #b or 
m eligible individuals :o may claim =   
su* taxable ye> ! same individual z a   
qualify+ *ild1 if su* individual is     
claim$ z a qualify+ *ild by su* an      
eligible individual1 !n any o!r su*     
eligible individual :o does n make su* a
 claim ( su* *ild or ( any o!r qualify+ 
*ild may be consid]$ an eligible        
individual )\t a qualify+ *ild =        
purposes ( ! cr$it all[$ "u ?is section 
= su* taxable ye>4  7ii7 ,exception if  
qualify+ *ild claim$ by p>5t ,if an     
individual is claim$ z a qualify+ *ild =
 any taxable ye> by an eligible         
individual :o is a p>5t ( su* *ild1 !n  

no o!r cu/odial p>5t ( su* *ild :o does 
n make su* a claim ( su* *ild may be    
consid]$ an eligible individual )\t a   
qualify+ *ild = purposes ( ! cr$it all[$
 "u ?is section = su* taxable ye>4  4   
7#b7 ,taxpay] eligible = cr$it = work]  
)\t qualify+ *ild if qualify+ *ildr5 d n
 h valid social security numb]          
,subp>agraph 7,f7 ( section #cb7;c77#a7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ to read z foll[s3  7,f7           
,individuals :o d n include t91 etc41 ( 
any qualify+ *ild ,9 ! case ( any       
eligible individual :o has "o or m      
qualify+ *ildr51 if no qualify+ *ild (  
su* individual is tak5 into acc\nt "u   
subsection 7b7 by reason ( p>agraph     
7#c77;,d71 = purposes ( ! cr$it all[$ "u
 ?is section1 su* individual may be     
consid]$ an eligible individual )\t a   
qualify+ *ild4  4  7d7 ,effective dates 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjab4