,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #cdcj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bi1 #bjae ,mr4 
,"y ( ,indiana introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide = a    
r$uction 9 improp] claims ( refundable  
cr$its by direct+ ! ,secret>y ( !       
,treasury to ensure consi/5cy (         
requirem5ts = self & paid tax return    
prep>]s1 & = o!r purposes4  #a4         
,r$uction ( improp] claims  7a7 ,e>n$   
income cr$it ,section #cb ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+3  7n7 ,proc$ures ,to  
r$uce improp] claims ,! ,secret>y %all  
ensure t all proc$ures & que/ions 7z    
prescrib$ ?r\gh =ms & in/ructions7 us$  
to det]m9e eligibility = ! cr$it all[$  
by ?is section are sub/antially ! same  
reg>dless ( me?od us$ = prep>+ & fil+ ! 
return ( tax4  4  7b7 ,*ild cr$it       
,section #bd ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     

foll[+3  7g7 ,proc$ures ,to r$uce       
improp] claims ,! ,secret>y %all ensure 
t all proc$ures & que/ions 7z prescrib$ 
?r\gh =ms & in/ructions7 us$ to det]m9e 
eligibility = ! cr$it all[$ by ?is      
section are sub/antially ! same         
reg>dless ( me?od us$ = prep>+ & fil+ ! 
return ( tax4  4  7c7 ,am]ican          
opportunity1 hope1 & lifetime le>n+ tax 
cr$its ,section #be;,a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ subsection 7j7 z subsection  
7k7 & by ins]t+ aft] subjection 7i7 !   
foll[+3  7j7 ,proc$ures ,to r$uce       
improp] claims ,! ,secret>y %all ensure 
t all proc$ures & que/ions 7z prescrib$ 
?r\gh =ms & in/ructions7 us$ to det]m9e 
eligibility = ! cr$it all[$ by ?is      
section are sub/antially ! same         
reg>dless ( me?od us$ = prep>+ & fil+ ! 
return ( tax4  4  7d7 ,due dilig5ce     
requirem5ts ,section #ffie7;g7 ( !      
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ section #cb;&     
ins]t+ section #bd1 #be;,a1 or #cb1 &   

7#b7 9 ! head+ by ins]t+ *ild tax cr$it2
 ,am]ican opportunity1 hope1 & lifetime 
le>n+ tax cr$its2 & be=e e>n$ income    
cr$it4  7e7 ,effective date ,! am5dm5t  
made by subsection 7a7 %all apply to    
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjae4