,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #cgif  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ad1        
#bjag,mr4 ,veasey introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to assi/ 
9 ! support ( *ildr5 liv+ 9 pov]ty by   
all[+ a refundable cr$it to gr&p>5ts (  
^? *ildr5 = ! pur*ase ( h\sehold items =
 ! b5efit ( ^? *ildr51 & = o!r purposes4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,gr&p>5ts ,tax ,cr$it ,act ( #bjag4 
#b4 ,refundable cr$it = h\sehold items  
pur*as$ by gr&p>5ts = gr&*ildr5 liv+ 9  
pov]ty  7a7 ,9 g5]al ,subp>t ,c ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to refundable cr$its7 is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+ new       
section3  #cf;,c4 ,cr$it = h\sehold     
items pur*as$ by gr&p>5ts = gr&*ildr5   
liv+ 9 pov]ty  7a7 ,9 g5]al ,9 ! case ( 
an eligible individual1 !re %all be     
all[$ z a cr$it aga9/ ! tax impos$ by   

?is subtitle an am\nt equal to ! am\nt  
paid or incurr$ by ! taxpay] dur+ !     
taxable ye> = h\sehold items = ! b5efit 
( any qualifi$ *ild4  7b7 ,maximum cr$it
 ,! cr$it all[$ by ?is section = !      
taxable ye> %all n exce$ #ejj4  7c7     
,def9itions & special rules ,= purposes 
( ?is section--  7#a7 ,eligible         
individual ,! t]m eligible individual   
means1 ) respect to any *ild1 any       
individual :o is a gr&p>5t ( su* *ild4  
7#b7 ,h\sehold items ,! t]m h\sehold    
items includes food1 clo?+1 & o!r items 
typically us$ by or = ! b5efit ( *ildr54
  7#c7 ,qualifi$ *ild ,! t]m qualifi$   
*ild means any individual if-- 7,a7 su* 
individual has n atta9$ ! age ( #ah z ( 
! close ( ! cal5d> ye> 9 :i* ! taxable  
ye> ( ! taxpay] beg9s1  7,b7 = m ?an    
"o-half ( su* taxable ye>1 su*          
individual has ! same pr9cipal place (  
abode z--  7i7 ! taxpay]1 &  7ii7 at    
lea/ #a p>5t ( su* *ild1  7,c7 su* p>5t 
is entitl$ to claim1 & claims1 a        
d$uction = su* *ild "u section #aea     

7relat+ to all[ance ( d$uctions =       
p]sonal exemptions71  7,d7 ! modifi$    
adju/$ gross income 7z def9$ 9 section  
#bd7;b77 ( su* p>5t 7or p>5ts 9 ! case (
 a jo9t return7 does n exce$ #cjj p]c5t 
( ! ,f$]al pov]ty level 7z det]m9$ 9    
accordance ) crit]ia e/abli%$ by !      
,director ( ! ,(fice ( ,managem5t &     
,budget71 &  7,e7 su* place ( abode is 9
 ! ,unit$ ,/ates4  7#d7 ,gr&p>5ts ,an   
old] individual %all be treat$ z a      
gr&p>5t ( ano!r individual only if su*  
individual is--  7,a7 a biological      
desc5dant ( ! old] individual1 or  7,b7 
an adopt$ *ild 7)9 ! mean+ ( section    
#aeb7;f77#a77;,b77 ( a biological       
desc5dant ( ! old] individual4  7d7     
,id5tification requirem5ts  7#a7 ,9     
g5]al ,a qualify+ *ild %all n be tak5   
into acc\nt "u ?is section unless !     
taxpay] includes ! "n1 age1 & ,,t9 ( !  
qualify+ *ild on ! return ( tax = !     
taxable ye>4  7#b7 ,o!r me?ods ,!       
,secret>y may prescribe o!r me?ods =    
provid+ ! in=mation describ$ 9 p>agraph 

7#a74  4  7b7 ,con=m+ am5dm5ts  7#a7    
,section #fbaa7;b77#d77;,a7 ( su* ,code 
is am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14
  7#b7 ,p>agraph 7#b7 ( section         
#acbd7;b7 ( title #ca1 ,unit$ ,/ates    
,code1 is am5d$ by ins]t+ #cf;,c1 aft]  
#cf;,b14  7#c7 ,! 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;,c ! foll[+ new   
item3  ,sec4 #cf;,c4 ,cr$it = h\sehold  
items pur*as$ by gr&p>5ts = gr&*ildr5   
liv+ 9 pov]ty4  4  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjag4