,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #accb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #d1 #bjae ,mr4   
,web] ( ,texas 7= himself1 ,mr4 ,yoho1  
,mr4 ,jones1 ,mr4 ,byrne1 ,mr4 ,posey1  
,mr4 ,brooks ( ,alabama1 ,mr4 ,rice (   
,s\? ,c>ol9a1 & ,mr4 ,s*weik]t7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to disall[ ! e>n$ income  
tax cr$it & ! *ild tax cr$it =          
individuals :o are n lawfully pres5t 9 !
 ,unit$ ,/ates or :o h receiv$ "w       
au?orization pursuant to c]ta9 def]r$   
action programs4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,d5y ,amne/y       
,cr$its ,act ( #bjae4  #b4 ,f9d+s       
,congress f9ds ! foll[+3  7#a7 ,on ,june
 #ae1 #bjab1 ! ,secret>y ( ,homel&      
,security ann\nc$ t c]ta9 undocum5t$    
ali5s c\ld apply = def]r$ action & "w   
au?orization "u ! ,def]r$ ,action =     
,*ildhood ,arrivals program 7,,daca71 a 
program n au?oriz$ by law4  7#b7 ,z ( ! 

end ( la/ ye>1 ! ,f$]al ,gov]nm5t has   
approv$ #ghg1jfh ,,daca applications4   
7#c7 ,on ,novemb] #bj1 #bjad1 !         
,presid5t ann\nc$ additional executive  
actions ) reg>ds to def]r$ action & "w  
au?orization = undocum5t$ ali5s1 includ+
 ! creation ( ! ,def]r$ ,action = ,p>5ts
 ( ,am]icans & ,lawful ,p]man5t         
,resid5ts program 7,,dapa71 a program n 
au?oriz$ by law4  7#d7 ,^! def]r$ action
 & "w au?orization programs w\ld all[   
undocum5t$ ali5s to qualify = ! ,e>n$   
,income ,tax ,cr$it 7,,eitc7 & ! ,*ild  
,tax ,cr$it 7,,ctc74  7#e7 ,article #a1 
,section #i1 ,clause #g ( ! ,unit$      
,/ates ,con/itution cle>ly grants       
,congress ! sole au?ority to p]mit !    
exp5diture ( taxpay] funds4  7#f7       
,because ( ^! unau?oriz$ programs1      
direct sp5d+ f ! ,unit$ ,/ates ,treasury
 "u ^! cr$its c\ld increase by #aj4b    
billion ov] t5 ye>s accord+ to !        
,congressional ,budget ,(fice4  #c4     
,d5ial ( e>n$ income tax cr$it = ali5s  
receiv+ "w au?orization pursuant to     

c]ta9 def]r$ action programs  7a7 ,9    
g5]al ,section #cb7;c7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,g7
 ,exception = def]r$ action b5efici>y ,!
 t]m eligible individual does n include 
any individual :o = any portion ( !     
taxable ye> is grant$ employm5t         
au?orization pursuant to a program n    
specifically au?oriz$ by law :i*        
provides ali5s ) def]r$ action on       
removal4  4  7b7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to-- 7#a7 any return ( tax :i* is fil$  
aft] ! date ( ! enactm5t ( ?is ,act1 &  
7#b7 any am5dm5t or supplem5t 7to any   
return ( tax7 :i* is fil$ aft] su* date 
7)\t reg>d to ! date on :i* ! return (  
tax is fil$74  #d4 ,d5ial ( *ild tax    
cr$it = ali5s receiv+ "w au?orization   
pursuant to c]ta9 def]r$ action programs
 & ali5s n lawfully pres5t  7a7 ,9 g5]al
 ,section #bd ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new p>agraph3  7#e7 ,exception = 

def]r$ action b5efici>y ,9 ! case ( an  
individual :o = any portion ( ! taxable 
ye> has 9 effect employm5t au?orization 
pursuant to a program n specifically    
au?oriz$ by law :i* provides ali5s )    
def]r$ action on removal1 ?is subsection
 %all n apply4  4  7g7 ,exception =     
c]ta9 ali5s ,no cr$it %all be all[$ "u  
?is section to any individual-- 7#a7 :o 
is n lawfully pres5t 9 ! ,unit$ ,/ates  
at any "t dur+ ! taxable ye>1 or  7#b7  
:o = any portion ( ! taxable ye> is     
grant$ employm5t au?orization pursuant  
to a program n specifically au?oriz$ by 
law :i* provides ali5s ) def]r$ action  
on removal4  4  7b7 ,effective date ,!  
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjad4