,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #diei  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #g1 #bjah,mr4
 ,budd introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to ensure t ! tempor>y   
refundable portion ( ! *ild tax cr$it is
 n less ?an ! payroll taxes paid by !   
taxpay]4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,work+ ,families ,relief    
,act ( #bjah4  #b4 ,tempor>y refundable 
portion ( *ild tax cr$it n less ?an     
payroll taxes paid by taxpay]  7a7 ,9   
g5]al ,section #bd7;h77#e77;,a7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7,a7 ,9 g5]al        
,subsection 7d77#a77;,a7 %all be appli$ 
)\t reg>d to p>agraph 7#d7 ( ?is        
subsection & ! am\nt det]m9$ "u         
subsection 7d77#a77;,a7 %all n exce$ !  
great] (--  7i7 #a1djj1 or  7ii7 !      
excess (--  7,i7 ! taxpay]'s social     
security taxes 7z def9$ 9 subsection    
7d77#b77 = ! taxable ye>1 ov]  7,,ii7 ! 

cr$it all[$ "u section #cb = ! taxable  
ye>4  4  7b7 ,effective date ,! am5dm5ts
 made by ?is section %all apply to      
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjag4