,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ajfh  ,,in ,,the ,,house ,,of  
,,representatives  ,february #g1        
#bjai,mr4 ,budd introduced the following
 bill2 which was referred to the        
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to ensure that the      
temporary refundable portion of the     
child tax credit is not less than the   
payroll taxes paid by the taxpayer4  #a4
 ,short title ,this ,act may be cited as
 the ,working ,families ,relief ,act of 
#bjai4  #b4 ,temporary refundable       
portion of child tax credit not less    
than payroll taxes paid by taxpayer  7a7
 ,in general ,section #bd7;h77#e77;,a7  
of the ,internal ,revenue ,code of #aihf
 is amended to read as follows3  7,a7   
,in general ,subsection 7d77#a77;,a7    
shall be applied without regard to      
paragraph 7#d7 of this subsection and   
the amount determined under subsection  
7d77#a77;,a7 shall not exceed the       
greater of--  7i7 #a1djj1 or  7ii7 the  

excess of--  7,i7 the taxpayer's social 
security taxes 7as defined in subsection
 7d77#b77 for the taxable year1 over    
7,,ii7 the credit allowed under section 
#cb for the taxable year4  4  7b7       
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjah4