,,ii #aad? ,,congress #a/ ,session ,s4 #aiid ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,augu/ #e1 #bjae,mr4 ,c>p] introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to increase c]ta9 fuel taxes & to /r5g!n ! e>n$ income tax cr$it & make p]man5t c]ta9 tax provisions "u ! ,am]ican ,recov]y & ,re9ve/m5t ,act ( #bjji4 #a4 ,%ort title2 table ( cont5ts 7a7 ,%ort title ,?is ,act may be cit$ z ! ,tax ,relief ,& ,fix,the,trust,fund ,= ,infra/ructure ,c]ta9ty ,act ( #bjae or ! ,,traffic ,relief ,act4 7b7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts4 ,,title ,i--,fuel ,taxes ,sec4 #aja4 ,increase 9 tax on gasol9e4 ,sec4 #ajb4 ,increase 9 tax on diesel fuel & k]os5e4 ,sec4 #ajc4 ,allocation 9 acc\nts 9 highway tru/ fund4 ,sec4 #ajd4 ,floor /ocks taxes4 ,,title ,,ii--,tax ,relief = ,work+ ,families ,sec4 #bja4 ,p]man5t ext5sion ( & modifications to ! *ild tax cr$it4 ,sec4 #bjb4 ,p]man5t ext5sion ( modifications to e>n$ income tax cr$it4 ,sec4 #bjc4 ,/r5g!n+ ! e>n$ income tax cr$it4 ,sec4 #bjd4 ,simplify+ ! e>n$ income tax cr$it4 ,i ,fuel ,taxes #aja4 ,increase 9 tax on gasol9e 7a7 ,phas$-,9 ,increase 7#a7 ,9 g5]al ,clause 7i7 ( section #djha7;a77#b77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ aviation gasol9e1 & all t foll[s & ins]t+ 8aviation gasol9e-- 7,i7 #bb4c c5ts p] gallon 9 ! case ( gasol9e remov$1 ent]$1 or sold 9 cal5d> ye> #bjaf1 7,,ii7 #bf4c c5ts p] gallon 9 ! case ( gasol9e remov$1 ent]$1 or sold 9 cal5d> ye> #bjag1 7,,iii7 #cj4c c5ts p] gallon 9 ! case ( gasol9e remov$1 ent]$1 or sold 9 cal5d> ye> #bjah1 & 7,,iv7 #cd4c c5ts p] gallon 9 ! case ( gasol9e remov$1 ent]$1 or sold 9 cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjah1 4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to gasol9e remov$1 ent]$1 or sold on or aft] ! fir/ day ( ! fir/ cal5d> qu>t] beg9n+ n less ?an #fj days aft] ! date ( ! enactm5t ( ?is ,act4 7b7 ,adju/m5t = inflation 7#a7 ,9 g5]al ,p>agraph 7#b7 ( section #djha7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,e7 ,adju/m5t = inflation 7i7 ,9 g5]al ,9 ! case ( gasol9e remov$1 ent]$1 or sold 9 a cal5d> ye> aft] #bjai1 ! #cd4c c5ts am\nt 9 subp>agraph 7,a77i77,,iv7 %all be increas$ by an am\nt equal to-- 7,i7 su* c5ts am\nt1 multipli$ by 7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = su* cal5d> ye> by sub/itut+ cal5d> ye> #bjah = cal5d> ye> #aiib 9 subp>agraph 7,b7 !re(4 7ii7 ,r\nd+ ,if ! am\nt z increas$ "u clause 7i7 is n a multiple ( #j4a c5ts1 su* am\nt %all be r\nd$ to ! ne>e/ multiple ( #j4a c5ts4 4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to gasol9e remov$1 ent]$1 or sold aft] ,decemb] #ca1 #bjah4 7c7 ,con=m+ am5dm5t relat+ to tax on compress$ natural gas 7#a7 ,9 g5]al ,! second s5t5ce ( subp>agraph 7,a7 ( section #djda7;a77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #ah4c c5ts & ins]t+ equal to ! rate ( tax 9 effect "u section #djha7;a77#b77;,a77i7 = ! cal5d> ye> 9 :i* su* gas is sold or us$14 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to compress$ natural gas sold or us$ on or aft] ! fir/ day ( ! fir/ cal5d> qu>t] beg9n+ n less ?an #fj days aft] ! date ( ! enactm5t ( ?is ,act4 7d7 ,con=m+ am5dm5t relat+ to tax on me?anol & e?anol 7#a7 ,9 g5]al ,p>agraph 7#a7 ( section #djda7m7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ %all be-- & all t foll[s & ins]t+ %all be equal to #fa4g p]c5t ( ! rate ( tax 9 effect "u section #djha7;a77#b77;,a77i7 = ! cal5d> ye> 9 :i* su* fuel is sold or us$44 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to me?anol & e?anol fuel sold or us$ on or aft] ! fir/ day ( ! fir/ cal5d> qu>t] beg9n+ n less ?an #fj days aft] ! date ( ! enactm5t ( ?is ,act4 #ajb4 ,increase 9 tax on diesel fuel & k]os5e 7a7 ,9 g5]al ,clause 7iii7 ( section #djha7;a77#b77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ k]os5e & all t foll[s & ins]t+ 8k]os5e-- 7,i7 #bh4c c5ts p] gallon 9 ! case ( diesel fuel or k]os5e remov$1 ent]$1 or sold 9 cal5d> ye> #bjaf1 7,,ii7 #cb4c c5ts p] gallon 9 ! case ( diesel fuel or k]os5e remov$1 ent]$1 or sold 9 cal5d> ye> #bjag1 7,,iii7 #cf4c c5ts p] gallon 9 ! case ( diesel fuel or k]os5e remov$1 ent]$1 or sold 9 cal5d> ye> #bjah1 & 7,,iv7 #dj4c c5ts p] gallon 9 ! case ( diesel fuel or k]os5e remov$1 ent]$1 or sold 9 cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjah1 4 7b7 ,adju/m5t = inflation ,subp>agraph 7,e7 ( section #djha7;a77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by ?is title1 is am5d$-- 7#a7 by r$esignat+ clause 7ii7 z clause 7iii71 7#b7 by /rik+ ,if ! am\nt z increas$ "u clause 7i7 9 clause 7iii71 z s r$esignat$1 & ins]t+ ,if any am\nt z increas$ "u clause 7i7 or 7ii71 7#c7 by /rik+ ,9 g5]al 9 ! head+ ( clause 7i7 & ins]t+ ,tax on gasol9e1 & 7#d7 by ins]t+ aft] clause 7i7 ! foll[+ new clause3 7ii7 ,tax on diesel fuel or k]os5e ,9 ! case ( diesel fuel or k]os5e remov$1 ent]$1 or sold 9 a cal5d> ye> aft] #bjai1 ! #dj4c c5ts am\nt 9 subp>agraph 7,a77iii77,,iv7 %all be increas$ by an am\nt equal to-- 7,i7 su* c5ts am\nt1 multipli$ by 7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = su* cal5d> ye> by sub/itut+ cal5d> ye> #bjah = cal5d> ye> #aiib 9 subp>agraph 7,b7 !re(4 4 7c7 ,con=m+ ,am5dm5t ,relat+ to ,tax on ,diesel-,wat] ,fuel ,emulsions ,subp>agraph 7,d7 ( section #djha7;a77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ subp>agraph 7,a77iii7 %all be appli$ by sub/itut+ #ai4g c5ts = #bd4c c5ts & ins]t+ ! rate ( tax %all be equal to #ha p]c5t ( ! rate ( tax 9 effect "u subp>agraph 7,a77iii7 = ! cal5d> ye> 9 :i* su* emulsion is remov$1 ent]$1 or sold4 7d7 ,con=m+ am5dm5t relat+ to tax on c]ta9 alt]native fuels ,clause 7ii7 ( section #djda7;a77#b77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #bd4c c5ts p] gallon & ins]t+ ! rate ( tax specifi$ 9 section #djha7;a77#b77;,a77iii7 :i* is 9 effect at ! "t ( su* sale or use4 7e7 ,con=m+ am5dm5t relat+ to rate ( tax on buses 7#a7 ,9 g5]al ,subp>agraph 7,a7 ( section #fdbg7;b77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #g4d c5ts p] gallon less & all t foll[s & ins]t+ ! aggregate rate at :i* tax 0 impos$ on su* fuel by section #djda7;a7 or #djha1 z ! case may be1 r$uc$ by ! am\nt det]m9$ "u subp>agraph 7,e744 7#b7 ,am\nt det]m9$ ,p>agraph 7#b7 ( section #fdbg7;b7 ( su* ,code is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,e7 ,am\nt det]m9$ 7i7 ,9 g5]al ,= purposes ( subp>agraph 7,a71 ! am\nt det]m9$ "u ?is p>agraph is-- 7,i7 #h4fb c5ts p] gallon 9 ! case ( fuel us$ 9 cal5d> ye> #bjaf1 7,,ii7 #i4hd c5ts p] gallon 9 ! case ( fuel us$ 9 cal5d> ye> #bjag1 7,,iii7 #aa4je c5ts p] gallon 9 ! case ( fuel us$ 9 cal5d> ye> #bjah1 & 7,,iv7 #ab4bg c5ts p] gallon 9 ! case ( fuel us$ 9 cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjah4 7ii7 ,adju/m5t = inflation ,9 ! case ( fuel us$ 9 a cal5d> ye> aft] #bjai1 ! #ab4bg c5ts am\nt 9 clause 7i77,,iv7 %all be increas$ by an am\nt equal to-- 7,i7 su* c5ts am\nt1 multipli$ by 7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = su* cal5d> ye> by sub/itut+ cal5d> ye> #bjah = cal5d> ye> #aiib 9 subp>agraph 7,b7 !re(4 4 7f7 ,effective date ,! am5dm5ts made by ?is section %all apply to diesel fuel1 k]os5e1 & diesel-wat] fuel emulsions remov$1 ent]$1 or sold on or aft] ! fir/ day ( ! fir/ cal5d> qu>t] beg9n+ n less ?an #fj days aft] ! date ( ! enactm5t ( ?is ,act4 #ajc4 ,allocation 9 acc\nts 9 highway tru/ fund 7a7 ,9 g5]al ,p>agraph 7#b7 ( section #iejc7;e7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ subp>agraphs 7,a7 ?r\gh 7,e7 & ins]t+ ! foll[+ new subp>agraphs3 7,a7 except z o!rwise provid$ 9 ?is s5t5ce-- 7i7 #b4hf c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjae1 7ii7 #c4ff c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjaf1 7iii7 #d4df c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjag1 7iv7 #e4bf c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjah1 & 7v7 #f4jf c5ts p] gallon ) respect to taxes impos$ dur+ any cal5d> ye> aft] #bjah1 7,b7 9 ! case ( any p>tially exempt me?anol or e?anol fuel 7z def9$ 9 section #djda7m77 none ( ! alcohol 9 :i* consi/s ( e?anol-- 7i7 #a4dc c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjae1 7ii7 #a4ib c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjaf1 7iii7 #b4db c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjag1 7iv7 #b4ia c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjah1 & 7v7 #c4dj c5ts p] gallon ) respect to taxes impos$ dur+ any cal5d> ye> aft] #bjah1 7,c7 9 ! case ( liquefi$ natural gas-- 7i7 #a4hf c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjae1 7ii7 #b4ff c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjaf1 7iii7 #c4df c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjag1 7iv7 #d4bf c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjah1 & 7v7 #e4jf c5ts p] gallon ) respect to taxes impos$ dur+ any cal5d> ye> aft] #bjah1 7,d7 9 ! case ( liquefi$ petroleum gas-- 7i7 #b4ac c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjae1 7ii7 #b4ic c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjaf1 7iii7 #c4gc c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjag1 7iv7 #d4ec c5ts p] gallon ) respect to taxes impos$ dur+ cal5d> ye> #bjah1 & 7v7 #e4cc c5ts p] gallon ) respect to taxes impos$ dur+ any cal5d> ye> aft] #bjah1 & 7,e7 9 ! case ( compress$ natural gas-- 7i7 #i4ga c5ts p] ,,mcf 7det]m9$ at /&>d temp]ature & pressure7 ) respect to taxes impos$ dur+ cal5d> ye> #bjae1 7ii7 #aj4ea c5ts p] ,,mcf 7det]m9$ at /&>d temp]ature & pressure7 ) respect to taxes impos$ dur+ cal5d> ye> #bjaf1 7iii7 #aa4ca c5ts p] ,,mcf 7det]m9$ at /&>d temp]ature & pressure7 ) respect to taxes impos$ dur+ cal5d> ye> #bjag1 7iv7 #ab4aa c5ts p] ,,mcf 7det]m9$ at /&>d temp]ature & pressure7 ) respect to taxes impos$ dur+ cal5d> ye> #bjah1 & 7v7 #ab4ia c5ts p] ,,mcf 7det]m9$ at /&>d temp]ature & pressure7 ) respect to taxes impos$ dur+ any cal5d> ye> aft] #bjah4 4 7b7 ,adju/m5t = inflation ,section #iejc7;e7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,adju/m5t = inflation 7,a7 ,9 g5]al ,9 ! case ( any cal5d> ye> beg9n+ aft] #bjai1 ! am\nts specifi$ 9 subp>agraphs 7,a77v71 7,b77v71 7,c77v71 7,d77v71 & 7,e77v7 ( p>agraph 7#b7 %all ea* be increas$ by an am\nt equal to-- 7i7 su* am\nt1 multipli$ by 7ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = su* cal5d> ye> by sub/itut+ cal5d> ye> #bjah = cal5d> ye> #aiib 9 subp>agraph 7,b7 !re(4 7,b7 ,r\nd+ ,any increase "u subp>agraph 7,a7 %all be r\nd$ to ! ne>e/ #j4a c5ts4 4 #ajd4 ,floor /ocks taxes 7a7 ,imposition ( tax ,9 ! case ( any taxable fuel :i* is held on ! floor /ocks tax date by any p]son1 !re is h]eby impos$ a floor /ocks tax equal to ! excess ( ! tax :i* w\ld be impos$ on su* fuel "u section #djda or #djha ( ! ,int]nal ,rev5ue ,code ( #aihf _h ! taxable ev5t occurr$ on ! floor /ocks tax date ov] ! tax paid "u any su* section on su* fuel4 7b7 ,liability = tax & me?od ( paym5t 7#a7 ,liability = tax ,a p]son hold+ a fuel on ! floor /ocks tax date to :i* ! tax impos$ by subsection 7a7 applies %all be liable = su* tax4 7#b7 ,me?od ( paym5t ,! tax impos$ by subsection 7a7 %all be paid 9 su* mann] z ! ,secret>y %all prescribe4 7#c7 ,"t ( paym5t ,! tax impos$ by subsection 7a7 %all be paid on or be=e ! date :i* is #f mon?s aft] ! floor /ocks tax date4 7c7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,held by a p]son ,a fuel %all be consid]$ z held by a p]son if title !reto has pass$ to su* p]son 7:e!r or n deliv]y to ! p]son has be5 made74 7#b7 ,taxable fuel ,! t]m taxable fuel means-- 7,a7 gasol9e 7o!r ?an aviation gasol9e71 diesel fuel1 k]os5e 7o!r ?an aviation-grade k]os5e71 & diesel-wat] fuel emulsions2 7,b7 fuel tax$ "u section #djda7;a77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7includ+ me?anol & e?anol to :i* section #djda7m7 ( su* ,code applies72 & 7,c7 compress$ natural gas4 7#c7 ,floor /ocks date ,! t]m floor /ocks tax date means ,janu>y #a ( any cal5d> ye> beg9n+ aft] ! date ( ! enactm5t ( ?is ,act on :i* a rate ( tax "u section #djda or #djha ( su* ,code increases pursuant to an am5dm5t made by section #aja or #ajb4 7#d7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,treasury4 7d7 ,exception = exempt uses ,! tax impos$ by subsection 7a7 %all n apply to taxable fuel held by any p]son exclusively = any use to ! ext5t a cr$it or refund ( ! tax impos$ by a section ( su* ,code is all[able = su* use4 7e7 ,exception = fuel held 9 vehicle tank ,no tax %all be impos$ by subsection 7a7 on taxable fuel held 9 ! tank ( a motor vehicle or motorboat4 7f7 ,exception = c]ta9 am\nts ( fuel 7#a7 ,9 g5]al ,no tax %all be impos$ by subsection 7a7 on any fuel held on ! floor /ocks tax date by any p]son if ! aggregate am\nt ( fuel held by su* p]son on su* date does n exce$ #b1jjj gallons4 ,! prec$+ s5t5ce %all apply only if su* p]son submits to ! ,secret>y 7at ! "t & 9 ! mann] requir$ by ! ,secret>y7 su* in=mation z ! ,secret>y %all require = purposes ( ?is p>agraph4 7#b7 ,exempt fuel ,= purposes ( p>agraph 7#a71 !re %all n be tak5 into acc\nt fuel held by any p]son :i* is exempt f ! tax impos$ by subsection 7a7 by reason ( subsection 7d7 or 7e74 7#c7 ,controll$ gr\ps ,= purposes ( ?is section-- 7,a7 ,corporations 7i7 ,9 g5]al ,all p]sons treat$ z a controll$ gr\p %all be treat$ z #a p]son4 7ii7 ,controll$ gr\p ,! t]m controll$ gr\p has ! mean+ giv5 to su* t]m by subsection 7a7 ( section #aefc ( su* ,code2 except t = su* purposes ! phrase m ?an #ej p]c5t %all be sub/itut$ = ! phrase at lea/ #hj p]c5t ea* place x appe>s 9 su* subsection4 7,b7 ,non9corporat$ p]sons "u common control ,"u regulations prescrib$ by ! ,secret>y1 pr9ciples simil> to ! pr9ciples ( clause 7i7 %all apply to a gr\p ( p]sons "u common control :]e "o or m ( su* p]sons is n a corporation4 7g7 ,o!r laws applicable ,all provisions ( law1 includ+ p5alties1 applicable ) respect to ! taxes impos$ by *apt] #ca or #cb ( su* ,code %all1 ins(> z applicable & n inconsi/5t ) ! provisions ( ?is section1 apply ) respect to ! floor /ock taxes impos$ by subsection 7a7 to ! same ext5t z if su* taxes 7 impos$ by su* *apt]4 ,,ii ,tax ,relief = ,work+ ,families #bja4 ,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] #bjad1 ! #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 #bjad4 #bjb4 ,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$-- 7#a7 by /rik+ ,! cr$it & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,! cr$it 1 & 7#b7 by add+ at ! end ! foll[+ new subp>agraph3 7,b7 ,increas$ 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+ #c1jjj & ins]t+ #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 #bjad4 #bjc4 ,/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> #bjaa = 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 ( #aihf1 z am5d$ by ?is ,act1 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 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 #bjad4 #bjd4 ,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 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 ( #aihf1 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 #bjad4