,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bag  ,,in ,,the ,,house ,,of   
,,representatives  ,january #c1         
#bjai,mr4 ,smith of ,missouri 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 make         
permanent certain changes made by       
,public ,law #aae-ig to the child tax   
credit4  #a4 ,short title ,this ,act may
 be cited as the ,permanent ,tax ,relief
 for ,working ,families ,act4  #b4      
,increase in and modification of child  
tax credit  7a7 ,in general ,section #bd
 of the ,internal ,revenue ,code of     
#aihf is amended--  7#a7 by amending    
subsection 7a7 to read as follows3  7a7 
,allowance of credit ,there shall be    
allowed as a credit against the tax     
imposed by this chapter for the taxable 
year an amount equal to the sum of--    
7#a7 #b1jjj for each qualifying child of
 the taxpayer1 and  7#b7 #ejj for each  
dependent of the taxpayer 7as defined in

 section #aeb1 without regard to all    
that follows resident of the ,united    
,states in section #aeb7;b77#c77;,a77   
other than a qualifying child4  1  7#b7 
in subsection 7b7-- 7,a7 by striking the
 threshold amount in paragraph 7#a7 and 
inserting #djj1jjj in the case of a     
joint return 7#bjj1jjj in any other     
case71  7,b7 by striking paragraph 7#b71
 and  7,c7 by striking ,limitations and 
all that follows through ,the amount and
 inserting ,limitation based on adjusted
 gross income4--,the amount1  7#c7 in   
subsection 7d77#a77;,a71 by striking all
 that follows under this section and    
inserting the following3 determined--   
7i7 by substituting #a1djj for #b1jjj in
 subsection 7a77#a71  7ii7 without      
regard to subsection 7a77#b71 and  7iii7
 without regard to this subsection and  
the limitation under section #bf7;a74  1
  7#d7 in subsection 7d77#a77;,b77i71 by
 striking #c1jjj and inserting #b1ejj1  
7#e7 by inserting after subsection      
7d77#b7 the following new paragraph3    

7#c7 ,adjustment for inflation ,in the  
case of a taxable year beginning after  
#bjah1 the #a1djj amount in paragraph   
7#a77;,a7 shall be increased by an      
amount equal to--  7,a7 such dollar     
amount1 multiplied by  7,b7 the         
cost-of-living adjustment determined    
under section #a7;f77#c7 for the        
calendar year in which the taxable year 
begins1 determined by substituting #bjag
 for #bjaf in subparagraph 7,a77ii7     
thereof4  ,if any increase under this   
paragraph is not a multiple of #ajj1    
such increase shall be rounded to the   
next lowest multiple of #ajj4  1  7#f7  
by amending subsection 7e7 to read as   
follows3  7e7 ,identification           
requirements  7#a7 ,taxpayer ,no credit 
shall be allowed under this section if  
the identifying number of the taxpayer  
was issued after the due date for filing
 the return for the taxable year4  7#b7 
,qualifying child  7,a7 ,in general ,no 
credit shall be allowed under this      
section to a taxpayer with respect to   

any qualifying child unless the taxpayer
 includes the social security number of 
such child on the return of tax for the 
taxable year4  7,b7 ,social security    
number defined ,for purposes of this    
subsection1 the term social security    
number means a social security number   
issued to an individual by the ,social  
,security ,administration1 but only if  
the social security number is issued--  
7i7 to a citizen of the ,united ,states 
or pursuant to subclause 7,i7 7or that  
portion of subclause 7,,iii7 that       
relates to subclause 7,i77 of section   
#bje7;c77#b77;,b77i7 of the ,social     
,security ,act1 and  7ii7 before the due
 date for such return4  7,c7 ,treatment 
of qualifying children disallowed credit
 ,in the case of any qualifying child   
with respect to whom a credit is not    
allowed under this section by reason of 
subparagraph 7,a71 such child shall be  
treated as a dependent to whom          
subsection 7a77#b7 applies4  1 and  7#g7
 by striking subsection 7h74  7b7       

,effective date ,the amendments made by 
this section shall take effect as if    
included in the enactment of section    
#aajbb of ,public ,law #aae-ig4