,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bag  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #c1 #bjai,mr4 
,smi? ( ,miss\ri introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to make  
p]man5t c]ta9 *anges made by ,public    
,law #aae-ig to ! *ild tax cr$it4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,p]man5t ,tax ,relief = ,work+ ,families
 ,act4  #b4 ,increase 9 & modification (
 *ild tax cr$it  7a7 ,9 g5]al ,section  
#bd ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$--  7#a7 by am5d+ subsection 7a7
 to read z foll[s3  7a7 ,all[ance (     
cr$it ,!re %all be all[$ z a cr$it aga9/
 ! tax impos$ by ?is *apt] = ! taxable  
ye> an am\nt equal to ! sum (--  7#a7   
#b1jjj = ea* qualify+ *ild ( ! taxpay]1 
&  7#b7 #ejj = ea* dep5d5t ( ! taxpay]  
7z def9$ 9 section #aeb1 )\t reg>d to   
all t foll[s resid5t ( ! ,unit$ ,/ates 9
 section #aeb7;b77#c77;,a77 o!r ?an a   
qualify+ *ild4  1  7#b7 9 subsection    

7b7-- 7,a7 by /rik+ ! ?re%old am\nt 9   
p>agraph 7#a7 & ins]t+ #djj1jjj 9 ! case
 ( a jo9t return 7#bjj1jjj 9 any o!r    
case71  7,b7 by /rik+ p>agraph 7#b71 &  
7,c7 by /rik+ ,limitations & all t      
foll[s ?r\gh ,! am\nt & ins]t+          
,limitation bas$ on adju/$ gross        
income4--,! am\nt1  7#c7 9 subsection   
7d77#a77;,a71 by /rik+ all t foll[s "u  
?is section & ins]t+ ! foll[+3 det]m9$--
  7i7 by sub/itut+ #a1djj = #b1jjj 9    
subsection 7a77#a71  7ii7 )\t reg>d to  
subsection 7a77#b71 &  7iii7 )\t reg>d  
to ?is subsection & ! limitation "u     
section #bf7;a74  1  7#d7 9 subsection  
7d77#a77;,b77i71 by /rik+ #c1jjj &      
ins]t+ #b1ejj1  7#e7 by ins]t+ aft]     
subsection 7d77#b7 ! foll[+ new         
p>agraph3  7#c7 ,adju/m5t = inflation ,9
 ! case ( a taxable ye> beg9n+ aft]     
#bjah1 ! #a1djj am\nt 9 p>agraph        
7#a77;,a7 %all be increas$ 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+ #bjag = #bjaf 9    
subp>agraph 7,a77ii7 !re(4  ,if any     
increase "u ?is p>agraph is n a multiple
 ( #ajj1 su* increase %all be r\nd$ to !
 next l[e/ multiple ( #ajj4  1  7#f7 by 
am5d+ subsection 7e7 to read z foll[s3  
7e7 ,id5tification requirem5ts  7#a7    
,taxpay] ,no cr$it %all be all[$ "u ?is 
section if ! id5tify+ numb] ( ! taxpay] 
0 issu$ aft] ! due date = fil+ ! return 
= ! taxable ye>4  7#b7 ,qualify+ *ild   
7,a7 ,9 g5]al ,no cr$it %all be all[$ "u
 ?is section to a taxpay] ) respect to  
any qualify+ *ild unless ! taxpay]      
includes ! social security numb] ( su*  
*ild on ! return ( tax = ! taxable ye>4 
7,b7 ,social security numb] def9$ ,=    
purposes ( ?is subsection1 ! t]m social 
security numb] means a social security  
numb] issu$ to an individual by !       
,social ,security ,adm9i/ration1 b only 
if ! social security numb] is issu$--   
7i7 to a citiz5 ( ! ,unit$ ,/ates or    
pursuant to subclause 7,i7 7or t portion

 ( subclause 7,,iii7 t relates to       
subclause 7,i77 ( section               
#bje7;c77#b77;,b77i7 ( ! ,social        
,security ,act1 &  7ii7 be=e ! due date 
= su* return4  7,c7 ,treatm5t ( qualify+
 *ildr5 disall[$ cr$it ,9 ! case ( any  
qualify+ *ild ) respect to :om a cr$it  
is n all[$ "u ?is section by reason (   
subp>agraph 7,a71 su* *ild %all be      
treat$ z a dep5d5t to :om subsection    
7a77#b7 applies4  1 &  7#g7 by /rik+    
subsection 7h74  7b7 ,effective date ,! 
am5dm5ts made by ?is section %all take  
effect z if includ$ 9 ! enactm5t (      
section #aajbb ( ,public ,law #aae-ig4