,,ii  #aae? ,,congress  #a/ ,session    
,s4 #ahdj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ai1 #bjag   
,ms4 ,hassan introduc$ ! foll[+ bill2   
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide a work+ ,am]ica tax cr$it4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,middle ,class ,tax ,break ,act ( #bjag4
  #b4 ,work+ ,am]ica tax cr$it  7a7 ,9  
g5]al ,subp>t ,c ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] section  
#cf ! foll[+ new section3  #cf;,a4      
,work+ ,am]ica tax cr$it  7a7  ,all[ance
 ( cr$it  ,9 ! case ( an eligible       
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle = !  
taxable ye> an am\nt equal to ! less]   
(--  7#a7 #f4b p]c5t ( e>n$ income ( !  
taxpay]1 or  7#b7 #ejj 7#a1jjj 9 ! case 
( a jo9t return or a head ( a h\sehold74
  7b7  ,def9itions & special rules  ,=  
purposes ( ?is section-- 7#a7 ,eligible 

individual  7,a7 ,9 g5]al ,! t]m        
eligible individual means any           
individual--  7i7 ^: modifi$ adju/$     
gross income is n great] ?an #ajj1jjj   
7#bjj1jjj 9 ! case ( a jo9t return or a 
head ( a h\sehold71 &  7ii7 :o is n--   
7,i7 a nonresid5t ali51  7,,ii7 an      
individual ) respect to :om a d$uction  
"u section #aea is all[able to ano!r    
taxpay] = a taxable ye> beg9n+ 9 !      
cal5d> ye> 9 :i* ! individual's taxable 
ye> beg9s1 or  7,,iii7 an e/ate or tru/4
  7,b7 ,modifi$ adju/$ gross income ,=  
purposes ( subp>agraph 7,a71 ! t]m      
modifi$ adju/$ gross income means !     
adju/$ gross income ( ! taxpay] = !     
taxable ye> increas$ by any am\nt       
exclud$ f gross income "u section #iaa1 
#ica1 or #icc4  7,c7  ,id5tification    
numb] requirem5t  ,! t]m eligible       
individual %all n include any individual
 :o does n include on ! return ( tax = !
 taxable ye>--  7i7 su* individual's    
social security acc\nt numb]1 &  7ii7 9 
! case ( a jo9t return1 ! social        

security acc\nt numb] ( "o ( ! taxpay]s 
on su* return4  ,= purposes ( ! prec$+  
s5t5ce1 ! social security acc\nt numb]  
%all n include a ,,t9 issu$ by !        
,int]nal ,rev5ue ,s]vice4  7#b7  ,e>n$  
income  ,! t]m e>n$ income has ! mean+  
giv5 su* t]m by section #cb7;c77#b74  4 
7b7 ,au?ority relat+ to cl]ical errors  
,section #fbac7;g77#b7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( subp>agraph 7,p71 by /rik+ 
! p]iod at ! end ( subp>agraph 7,q7 &   
ins]t+ 1 &1 & by add+ at ! end ! foll[+ 
new subp>agraph3  7,r7 an omission ( !  
r$uction requir$ "u section #cf;,a7c7 ) 
respect to ! cr$it all[$ "u section     
#cf;,a or an omission ( ! correct social
 security acc\nt numb] requir$ "u       
section #cf;,a7b77#a77;,c74  4  7c7     
,con=m+ am5dm5ts  7#a7 ,section         
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ #cf;,a1
 aft] #cf14  7#b7 ,! table ( sections = 
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by ins]t+ 

aft] ! item relat+ to section #cf !     
foll[+ new item3  ,sec4 #cf;,a4 ,work+  
,am]ica tax cr$it4  4  7d7 ,effective   
date ,?is section1 & ! am5dm5ts made by 
?is section1 %all apply to taxable ye>s 
beg9n+ aft] ,decemb] #ca1 #bjag4