,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #aifg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #bh1 #bjai,mr4   
,danny ,k4 ,davis ( ,ill9ois 7= himself 
& ,ms4 ,del,bene7 introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
enhance ! ,*ild & ,dep5d5t ,c>e ,tax    
,cr$it & make ! cr$it fully refundable4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,*ild & ,dep5d5t ,c>e ,tax ,cr$it     
,enhancem5t ,act ( #bjai4  #b4          
,enhancem5t ( ,*ild & ,dep5d5t ,c>e ,tax
 ,cr$it  7a7 ,9 g5]al ,section          
#ba7;a77#b7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ to read z foll[s3  7#b7 
,applicable p]c5tage ,= purposes (      
p>agraph 7#a71 ! t]m applicable p]c5tage
 means #ej p]c5t r$uc$ 7b n bel[ #bj    
p]c5t7 by #a p]c5tage po9t = ea* #b1jjj 
7or fraction !re(7 by :i* ! taxpay]'s   
adju/$ gross income = ! taxable ye>     
exce$s #abj1jjj4  4  7b7 ,increase 9    
doll> limit on am\nt cr$itable ,section 

#ba7;c7 ( su* ,code is am5d$-- 7#a7 9   
p>agraph 7#a71 by /rik+ #c1jjj & ins]t+ 
#f1jjj1 &  7#b7 9 p>agraph 7#b71 by     
/rik+ #f1jjj & ins]t+ #ab1jjj4  7c7     
,special rule = m>ri$ c\ples fil+       
sep>ate returns ,section #ba7;e77#b7 (  
su* ,code is am5d$ to read z foll[s3    
7#b7 ,m>ri$ c\ples fil+ sep>ate returns 
7,a7 ,9 g5]al ,9 ! case ( a m>ri$       
individual :o files a sep>ate return = a
 taxable ye>-- 7i7 ! limits "u          
subsections 7a7 & 7c7 %all be appli$ to 
! individual & ! individual's sp\se z if
 !y _h fil$ a jo9t return1 &  7ii7 !    
aggregate am\nt ( ! cr$it all[$ "u ?is  
section = su* taxable ye> to bo? sp\ses 
%all n exce$ ! am\nt t w\ld h be5 all[$ 
if ! sp\ses _h fil$ a jo9t return4  7,b7
 ,regulations ,! ,secret>y %all         
prescrib$ su* regulations or o!r        
guidance z is necess>y to c>ry out !    
purposes ( ?is subsection4  4  7d7      
,adju/m5t = inflation ,section #ba ( su*
 ,code is am5d$-- 7#a7 by r$esignat+    
subsection 7f7 z subsection 7g71 &  7#b7

 by ins]t+ aft] subsection 7e7 ! foll[+ 
new subsection3  7f7 ,inflation adju/m5t
  7#a7 ,9 g5]al ,9 ! case ( a cal5d> ye>
 beg9n+ aft] #bjbj1 ! #abj1jjj am\nt 9  
p>agraph 7#b7 ( subsection 7a7 & ! doll>
 am\nts 9 subsection 7c7 %all ea* be    
increas$ by an am\nt equal to--  7,a7   
su* doll> am\nt1 multipli$ by  7,b7 !   
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjai = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  7#b7 ,r\nd+ 
,if any doll> am\nt1 aft] be+ increas$  
"u p>agraph 7#a71 is n a multiple (     
#ajj1 su* doll> am\nt %all be r\nd$ to !
 next l[e/ multiple ( #ajj4  4  7e7     
,cr$it ,to ,be ,refundable  7#a7 ,9     
g5]al ,! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$-- 7,a7 by r$esignat+ section   
#ba z section #cf;,c1 &  7,b7 by mov+   
section #cf;,c1 z s r$esignat$1 f subp>t
 ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a  
to ! location imm$iately be=e section   
#cg 9 subp>t ,c ( "p ,,iv ( sub*apt] ,a 

( *apt] #a4  7#b7 ,te*nical am5dm5t     
7,a7 ,section #bc7;f77#a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#ba7;e7 & ins]t+ #cf;,c7e74  7,b7       
,section #ce7;g77#f7 ( su* ,code is     
am5d$ by /rik+ #ba7;e7 & ins]t+         
#cf;,c7e74  7,c7 ,section #cf;,c7a77#a7 
( su* ,code 7z r$esignat$ by p>agraph   
7#a77 is am5d$ by /rik+ ?is *apt] &     
ins]t+ ?is subtitle4  7,d7 ,section     
#abi7;a77#b77;,c7 ( su* ,code is am5d$  
by /rik+ section #ba7;e7 & ins]t+       
section #cf;,c7e74  7,e7 ,section       
#abi7;b77#b7 ( su* ,code is am5d$ by    
/rik+ section #ba7;d77#b7 & ins]t+      
section #cf;,c7d77#b74  7,f7 ,section   
#abi7;e77#a7 ( su* ,code is am5d$ by    
/rik+ section #ba7;b77#b7 & ins]t+      
section #cf;,c7b77#b74  7,g7 ,section   
#bac7;e7 ( su* ,code is am5d$ by /rik+  
section #ba & ins]t+ section #cf;,c4    
7,h7 ,section #fbac7;g77#b77;,h7 ( su*  
,code is am5d$ by /rik+ section #ba &   
ins]t+ section #cf;,c4  7,i7 ,section   
#fbac7;g77#b77,l7 ( su* ,code is am5d$  

by /rik+ section #ba1 #bd1 or #cb &     
ins]t+ section #bd1 #cb1 or #cf;,c4     
7,j7 ,section #acbd7;b77#b7 ( title #ca1
 ,unit$ ,/ates ,code1 is am5d$ by ins]t+
 #cf;,c1 aft] #cf;,b14  7,k7 ,! 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;,b ! 
foll[+3  ,sec4 #cf;,c4 ,exp5ses =       
h\sehold & dep5d5t c>e s]vices necess>y 
= ga9ful employm5t4  4  7,l7 ,! table ( 
sections = subp>t ,a ( su* "p ,,iv is   
am5d$ by /rik+ ! item relat+ to section 
#ba4  7f7 ,effective date ,! am5dm5ts   
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4