,,ii  #aaeth ,,congress  #ast ,session  
,s4 #ahdj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #ai1
 #bjag ,ms4 ,hassan introduced the      
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide a    
working ,america tax credit4  #a4 ,short
 title ,this ,act may be cited as the   
,middle ,class ,tax ,break ,act of      
#bjag4  #b4 ,working ,america tax credit
  7a7 ,in general ,subpart ,c of part   
,,iv of subchapter ,a of chapter #a of  
the ,internal ,revenue ,code of #aihf is
 amended by inserting after section #cf 
the following new section3  #cf;,a4     
,working ,america tax credit  7a7       
,allowance of credit  ,in the case of an
 eligible individual1 there shall be    
allowed as a credit against the tax     
imposed by this subtitle for the taxable
 year an amount equal to the lesser of--
  7#a7 #f4b percent of earned income of 
the taxpayer1 or  7#b7 #ejj 7#a1jjj in  

the case of a joint return or a head of 
a household74  7b7  ,definitions and    
special rules  ,for purposes of this    
section-- 7#a7 ,eligible individual     
7,a7 ,in general ,the term eligible     
individual means any individual--  7i7  
whose modified adjusted gross income is 
not greater than #ajj1jjj 7#bjj1jjj in  
the case of a joint return or a head of 
a household71 and  7ii7 who is not--    
7,i7 a nonresident alien1  7,,ii7 an    
individual with respect to whom a       
deduction under section #aea is         
allowable to another taxpayer for a     
taxable year beginning in the calendar  
year in which the individual's taxable  
year begins1 or  7,,iii7 an estate or   
trust4  7,b7 ,modified adjusted gross   
income ,for purposes of subparagraph    
7,a71 the term modified adjusted gross  
income means the adjusted gross income  
of the taxpayer for the taxable year    
increased by any amount excluded from   
gross income under section #iaa1 #ica1  
or #icc4  7,c7  ,identification number  

requirement  ,the term eligible         
individual shall not include any        
individual who does not include on the  
return of tax for the taxable year--    
7i7 such individual's social security   
account number1 and  7ii7 in the case of
 a joint return1 the social security    
account number of one of the taxpayers  
on such return4  ,for purposes of the   
preceding sentence1 the social security 
account number shall not include a ,,tin
 issued by the ,internal ,revenue       
,service4  7#b7  ,earned income  ,the   
term earned income has the meaning given
 such term by section #cb7;c77#b74  4   
7b7 ,authority relating to clerical     
errors ,section #fbac7;g77#b7 of the    
,internal ,revenue ,code of #aihf is    
amended by striking and at the end of   
subparagraph 7,p71 by striking the      
period at the end of subparagraph 7,q7  
and inserting 1 and1 and by adding at   
the end the following new subparagraph3 
7,r7 an omission of the reduction       
required under section #cf;,a7c7 with   

respect to the credit allowed under     
section #cf;,a or an omission of the    
correct social security account number  
required under section                  
#cf;,a7b77#a77;,c74  4  7c7  ,conforming
 amendments  7#a7 ,section              
#fbaa7;b77#d77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
inserting #cf;,a1 after #cf14  7#b7 ,the
 table of sections for subpart ,c of    
part ,,iv of subchapter ,a of chapter #a
 of such ,code is amended by inserting  
after the item relating to section #cf  
the following new item3  ,sec4 #cf;,a4  
,working ,america tax credit4  4  7d7   
,effective date ,this section1 and the  
amendments made by this section1 shall  
apply to taxable years beginning after  
,december #ca1 #bjag4