,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #bfcc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #bd1 #bjag,mr4   
,danny ,k4 ,davis ( ,ill9ois 7= himself1
 ,ms4 ,del,bene1 & ,mr4 ,blum5au]7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to enhance ! ,*ild &      
,dep5d5t ,c>e ,tax ,cr$it & make ! cr$it
 fully refundable4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,*ild & ,dep5d5t  
,c>e ,tax ,cr$it ,enhancem5t ,act (     
#bjag4  #b4 ,enhancem5t ( ,*ild &       
,dep5d5t ,c>e ,tax ,cr$it  7a7 ,9 g5]al 
,p>agraph 7#b7 ( section #ba7;a7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#b7 ,applicable     
p]c5tage ,= purposes ( p>agraph 7#a71 ! 
t]m applicable p]c5tage means #ej p]c5t 
r$uc$ 7b n bel[ #bj p]c5t7 by #a        
p]c5tage po9t = ea* #b1jjj 7or fraction 
!re(7 by :i* ! taxpay]'s adju/$ gross   
income = ! taxable ye> exce$s #abj1jjj4 
4  7b7 ,increase 9 doll> limit on am\nt 

cr$itable ,subsection 7c7 ( section #ba 
( su* ,code is am5d$-- 7#a7 9 p>agraph  
7#a71 by /rik+ #c1jjj & ins]t+ #f1jjj2 &
  7#b7 9 p>agraph 7#b71 by /rik+ #f1jjj 
& ins]t+ #ab1jjj4  7c7 ,adju/m5t =      
inflation ,section #ba ( su* ,code is   
am5d$--  7#a7 by r$esignat+ subsection  
7f7 z subsection 7g72 &  7#b7 by ins]t+ 
aft] subsection 7e7 ! foll[+ new        
subsection3  7f7 ,inflation adju/m5t    
7#a7 ,9 g5]al ,9 ! case ( a cal5d> ye>  
beg9n+ aft] #bjah1 ! #abj1jjj am\nt 9   
p>agraph 7#b7 ( subsection 7a7 & ! doll>
 am\nts 9 subsection 7c7 %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> #bjag = cal5d> ye> #aiib 9   
subp>agraph 7,b7 !re(4  7#b7 ,r\nd+ ,if 
any doll> am\nt1 aft] be+ increas$ "u   
p>agraph 7#a71 is n a multiple ( #ajj1  
su* doll> am\nt %all be r\nd$ to ! next 
l[e/ multiple ( #ajj4  4  7d7 ,cr$it ,to

 ,be ,refundable  7#a7 ,9 g5]al ,!      
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 by r$esignat+ section #ba z
 section #cf;,c2 &  7,b7 by mov+ section
 #cf;,c1 z s r$esignat$1 f subp>t ,a (  
"p ,,iv ( sub*apt] ,a ( *apt] #a to !   
location imm$iately be=e section #cg 9  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a4  7#b7 ,te*nical am5dm5ts  7,a7
 ,p>agraph 7#a7 ( section #bc7;f7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #ba7;e7 & ins]t+ #cf;,c7e74    
7,b7 ,p>agraph 7#f7 ( section #ce7;g7 ( 
su* ,code is am5d$ by /rik+ #ba7;e7 &   
ins]t+ #cf;,c7e74  7,c7 ,p>agraph 7#a7 (
 section #cf;,c7a7 ( su* ,code 7z       
r$esignat$ by p>agraph 7#a77 is am5d$ by
 /rik+ ?is *apt] & ins]t+ ?is subtitle4 
7,d7 ,subp>agraph 7,c7 ( section        
#abi7;a77#b7 ( su* ,code is am5d$ by    
/rik+ section #ba7;e7 & ins]t+ section  
#cf;,c7e74  7,e7 ,p>agraph 7#b7 (       
section #abi7;b7 ( su* ,code is am5d$ by
 /rik+ section #ba7;d77#b7 & ins]t+     
section #cf;,c7d77#b74  7,f7 ,p>agraph  

7#a7 ( section #abi7;e7 ( su* ,code is  
am5d$ by /rik+ section #ba7;b77#b7 &    
ins]t+ section #cf;,c7b77#b74  7,g7     
,subsection 7e7 ( section #bac ( su*    
,code is am5d$ by /rik+ section #ba &   
ins]t+ section #cf;,c4  7,h7            
,subp>agraph 7,h7 ( section             
#fbac7;g77#b7 ( su* ,code is am5d$ by   
/rik+ section #ba & ins]t+ section      
#cf;,c4  7,i7 ,subp>agraph 7,l7 (       
section #fbac7;g77#b7 ( su* ,code is    
am5d$ by /rik+ section #ba1 #bd1 or #cb1
 & ins]t+ section #bd1 #cb1 or #cf;,c14 
7,j7 ,p>agraph 7#b7 ( section #acbd7;b7 
( title #ca1 ,unit$ ,/ates ,code1 is    
am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14   
7,k7 ,! table ( sections = subp>t ,c (  
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] ! item relat+ to section 
#cf;,b ! foll[+3  ,sec4 #cf;,c4 ,exp5ses
 = h\sehold & dep5d5t c>e s]vices       
necess>y = ga9ful employm5t4  4  7,l7 ,!
 table ( sections = subp>t ,a ( su* "p  
,,iv is am5d$ by /rik+ ! item relat+ to 

section #ba4  7e7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjag4